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Evaluation of internal control system over according misleading accounting information
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Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The aimes of this research to the statement of the relationship between the accounting system and internal control system, as well as a statement from the concept of accounting information and misleading determine misleading accounting practices, as well as detect cases of misleading in accounting information and connect it with the results of evaluation of the internal control system, The research concluded that through simple linear regression results that most accounts have an effect on the appearance of misleading accounting information (sales, total assets, working capital, inventory, debtors) as well athere is a complementary relationship between a clear accounting system by the accuracy of accounting information which is provided on the one hand, and between the internal control system through a internal accounting control to ensure the accuracy of accounting information and the protection of the assets of embezzlement on the other ,side recommend Search The need for professional organizations overseeing the accounting profession and oversight need to activate work of modern techniques in the detection of misleading accounting information as well as misleading practices reduction through continuous performance evaluation for internal oversight activities

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit bank credit risk in accordance with international auditing standards: Applied research at Rafidain Bank, Public Administration - Baghdad
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This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance

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Publication Date
Mon Sep 01 2014
Journal Name
مجلة علوم الرياضة
تأثير تمرينات على وفق العتبة اللاهوائية لتطوير القوة المميزة بالسرعة للذراعين والرجلين وبعض المهارات الدفاعية للشباب بكرة السلة
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لعبة كرة السلة واحدة من الألعاب الجماعية التي تتميز بقوة وسرعة الأداء في المباريات، وهذا لم يأتي مصادفة وإنما جاء نتيجة لتطور العملية التدريبية من جانب ومن جانب آخر امتلاك اللاعبين لقدرات بدنية لها فاعليتها من الأداء ومنها القوة المميزة بالسرعة، إما أهمية البحث فتكمن في السعي إلى تطوير هذه القدرة ومعرفة تأثيرها في الأداء المهاري لتكون عوناً للمدربين في العملية التدريبية. أما مشكلة البحث فيمكن أن توضع في تس

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Publication Date
Wed Sep 28 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
فاعلية استراتيجيات تدريسية مقترحة على وفق انموذج بناء المعرفة المشتركة في تحصيل طلاب الصف الثاني المتوسط وكفاءتهم الرياضية
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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Unsteady Flow of Electrically Conducting Fluid of Second Grade Over A Stretching Sheet Subject to A Transverse Magnetic Field
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In this paper, the series solution for unsteady flow for an incompressible viscous electrically conducting fluid of second grad over a stretching sheet subject to a transverse magnetic field is presented by using homotopy analysis method (HAM). Also we examines the effects of viscoelastic parameter, magnetic parameter and time which they control the equation of motion.

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
The Effect of Mhd on Unsteady Flow of A Second Grade Fluid Film Over an Unsteady Stret Ching Sheet
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The aim of this paper is the study of the influence of magnetic field on unsteady
flow of the second-grade fluid with constant viscosity. The equations which
controlled this type of fluid flow are complicated, so finding an analytical solution is
not easy, because it is a system of partial differential equations.We obtained an
expression for the velocity by using homotopy analysis method HAM.
It is found that the equations motion are controlled by many dimensionless
parameter, namely magnetic field parameter M and material constant α,
dimensionless film thickness β and unsteadiness parameter S.We have been studied
the influence of all the physical parameters, that mentioned above on the velocity
field, also a

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Publication Date
Wed Jan 08 2020
Journal Name
Environment, Development And Sustainability
Groundwater availability and water demand sustainability over the upper mega aquifers of Arabian Peninsula and west region of Iraq
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Crossref (69)
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Publication Date
Fri Apr 09 2021
Journal Name
Education And Information Technologies
Evaluating the use of informational technologies by students of healthcare colleges for academic purposes over a five-year period
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Scopus (9)
Crossref (6)
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Publication Date
Tue Jan 30 2024
Journal Name
International Journal Of Engineering Pedagogy
Information and Communication Technology and its Impact on Improving the Quality of Engineering Education Systems
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Scopus (3)
Scopus
Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Enhancement of Hoisting System Performance
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In this paper it is required to enhance the performance of a mechanical system (here: a Hoisting System) where it is preferred to lift a different payloads with approximately the same speed of lifting and keeping at the same time the good performance, and this of course needs some intelligence of the system which will be responsible on measuring the present load and taking into account the speed and performance desired in order to achieve the requirements or the criteria. The process therefore is a Mechatronics System design which includes a measuring system, a control or automation technique, and an actuating system. The criteria built here in this research using a given Hoist system's characteristics and parameters and changing one of

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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Science
Diagnoses System of Varicose Disease
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The diagnoses system of varicose disease has a good level of performance due to the complexity and uniqueness in patterns of vein of the leg. In addition, the patterns of vein are internal of the body, and its features are hard to duplicate, this reason make this method not easy to fake, and thus make it contains of a good features for varicose disease diagnoses. The proposed system used more than one type of algorithms to produce diagnoses system of varicose disease with high accuracy, in addition, this multi-algorithm technique based on veins as a factor to recognize varicose infection. The obtained results indicate that the design of varicose diagnoses system by applying multi- algorithms (Naïve Bayes and Back-Propagation) produced new

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