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Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank

The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is designed to evaluate control policies and procedures of banking transactions, by adopting the non-application gap approach and its impact on the quality of financial reporting. Application and full documentation of control policies and procedures for eight transactions, discussed in this paper, have a positive reflection on the quality of the accounting information reported in the financial reports, while the reflection will be negative in case of non-application. Weaknesses of bank policies and procedures for eight transactions were analyzed, namely: fortified chamber, cashier, deposits, saving, current account, foreign currencies sale, loan transactions, and non-current assets. Importance of this paper is to explain the effect of deficiencies in fulfilling transactions control policies and procedures on financial reporting.

              

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Publication Date
Wed Nov 20 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of the examination stress on periodontal health status and salivary IL-1? among Iraqi dental students

Background: Periodontal diseases (PD) are common chronic inflammatory diseases caused by pathogenic microorganisms colonizing the gingival area and inducing local and systemic elevations of pro-inflammatory cytokines resulting in tissue destruction by a destructive inflammatory process. Stress was considered as one of the important risk factors that cause many inflammatory diseases including PD. The purpose of this study wasto determines and compares clinical periodontal parameters (PLI, GI and BOP), stress level and salivary IL-1? level among dental students before, during and after mid-year exam, also to find the correlation among stress, IL-1? and clinical periodontal parameters. Materials and methods: The sample was consisted of 24 dent

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Assessing the prevalence and antibiotic susceptibility patterns of S. aureus bacteria isolated from Iraqi women with vaginosis

     Bacterial vaginosis (BV) is a common infection that occurs when the number of lactobacillus spp. bacteria (vaginal flora) decreases in the vaginal canal. The study aimed to determine the prevalence of Staphylococcus aureus within vaginosis in order to emphasize the importance of early detection and treatment. Totally, 90 vaginal swabs were collected using speculum and swabbing. The vaginal swabs were subjected to standard microbiological testing, which included microscopy, cultures (Blood agar and Mannitol salt agar), and antibiotic sensitivity testing. The results showed that out of 90 samples, only 40 S.aureus isolates were collected. S. aureus isolates showed maximum sensitivity to gentamic

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Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
The Predication of the Type of Jupiter Radio Storm from Two Different Iraqi Locations

A program in Visual Basic language was designed to predict the type of radio storm that emitted from Jupiter at specific Local Time (LT) from two different Iraqi locations (Baghdad and Basra), such storms result from the Central Meridian Longitude (CML) of system ??? for Jupiter and phase of Io’s satellite (?Io). Some of these storms are related to position of Io (Io- A,B,C,D) and others are unrelated (non-Io-A,B,C,D) to its position. The input parameters for this program were user specified by determining the observer’s location (longitude), year, month and day. The output program results in form of tables provides the observer with information about the date and the LT of beginning and end of each type of emitted storm. Two Io-storm r

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Publication Date
Sun Aug 15 2021
Journal Name
Al-qadisiyah Journal Of Pure Science Vol.(26) Issue (special Issue Num.4) (2021) Pp. 27–30
Publication Date
Sat May 30 2020
Journal Name
Neuroquantology
Scopus (11)
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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
Numerical Study for HAWT Wake shape with different Angles of Attack

Increasing world demand for renewable energy resources as wind energy was one of the goals behind research optimization of energy production from wind farms. Wake is one of the important phenomena in this field. This paper focuses on understanding the effect of angle of attack (α) on wake characteristics behind single horizontal axis wind turbines (HAWT). This was done by design three rotors different from each other in value of α used in the rotor design process. Values of α were (4.8˚,9.5˚,19˚). The numerical simulations were conducted using Ansys Workbench 19- Fluent code; the used turbulence model was (k-ω SST). The results showed that best value for extracted wind energy was at α=19˚, spread distance of wak

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
A study of some atomic properties for He-like selected ions

The atomic properties have been studied for He-like ions (He atom, Li+, Be2+ and B3+ions). These properties included, the atomic form factor f(S), electron density at the nucleus , nuclear magnetic shielding constant and diamagnetic susceptibility ,which are very important in the study of physical properties of the atoms and ions. For these purpose two types of the wave functions applied are used, the Hartree-Fock (HF) waves function (uncorrelated) and the Configuration interaction (CI) wave function (correlated). All the results and the behaviors obtained in this work have been discussed, interpreted and compared with those previously obtained.

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Publication Date
Wed Feb 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
A Comparative Study between Computer Textbooks Content in the Secondary Stage and Computer Textbooks Content in the University Stage in Colleges of Education at Baghdad University

Record, verify, and showcase your peer review contributions in a format you can include in job and funding applications (without breaking reviewer anonymity).

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Publication Date
Wed Aug 01 2007
Journal Name
University Of Baghdad, College Of Education For Pure Science (ibn Al-haitham), Department Of Mathematical