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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 Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
HandWritten Numerals Recognition System
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  Recognition is one of the basic characteristics of human brain, and also for the living   creatures. It is possible to recognize images, persons, or patterns according to their characteristics. This recognition could be done using eyes or dedicated proposed methods. There are numerous applications for pattern recognition such as recognition of printed or handwritten letters, for example reading post addresses automatically and reading documents or check reading in bank.

      One of the challenges which faces researchers in character recognition field is the recognition of digits, which are written by hand. This paper describes a classification method for on-line handwrit

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Publication Date
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
Monitoring dust storm using Normalized difference dust index (NDDI) and brightness temperature variation in Simi arid areas over Iraq
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Dust storms are a natural phenomenon occurring in most areas of Iraq. In recent years, the study of this phenomenon has become important because of the danger caused by increasing desertification at the expense of the green cover as well as its impact on human health. In this study  is important to devote the remote sensing of dust storms and its detection.Through this research, the dust storms can be detected in semi-arid areas, which are difficult to distinguish between these storms and desert areas. For the distinction between the dust storm pixels in the image with those that do not contain dust storm can be applied the Normalized Difference Dust Index (NDDI) and Brightness Temperature variation (BTV). MODIS sensors that carried

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
نظام النقد والتمويـل في البنك المركزي العراقـي: دراسة حالة
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This research attempts to study Monetary system status and financing in the CIB through 4 sections, starting with the methodology and ending with conclusions and recommendations.

             These two topics of Monetary and financing, that falls within the mandate of the CBI, are researched / studied relying on the resources and relevant literature. This research is a simple contribution, but meantime it is an honest attempt to elevate the effective role of the CBI which is considered one of the most pioneering central banks in the region.

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)
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The oil and gas production industry is considered the most important industries in the modern world because of its large relative significance among the group of energy recourses required for the world, where the natural resources represent the oil and natural gas fields, phosphate, gold, coal, forests and others. The most important advantage of the natural resources is its need for huge financial investments for a relatively long period of time from the beginning of the work until the start of extracting natural resources. Also, there are numerous cases where the natural source is not feasible exploited economically and is not discovered until after the passage of a long period of time from the start of work and paying relatively high a

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Tools Lean Accounting to Reduce the Costing: An Applied Research in General Company for Electric Industry
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The developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from

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Publication Date
Sun Sep 21 2025
Journal Name
Journal Of Administration And Economics
Using dynamic Fuzzy programming to control the storage of some Department of Commerce stores
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In this research was to use the method of classic dynamic programming (CDP) and the method of fuzzy dynamic programming (FDP) to controlling the inventory in N periods and only one substance ,in order to minimize the total cost and determining the required quantity in warehouse rusafa principal of the ministry of commerce . A comparison was made between the two techniques، We found that the value of fuzzy total cost is less than that the value of classic total cost

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Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Control of Powder Detergent Bulk Density by Means of Counter current Spray Dryer
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Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Modeling and Simulation of Sensorless Speed Control of a Buck Converter Controlled Dc Motor
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This paper investigate a sensorless speed control of a separately excited dc motor fed from a buck type dc-dc converter. The control system is designed in digital technique by using a two dimension look-up table. The performance of the drive system was evaluated by digital simulation using Simulink toolbox of Matlab.

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Quality of internal audit and its impact on nature, timing and procedures of external audit An investigative study of a sample of external auditors Iraqi Solidary Companies for Auditing.
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           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
An Enhanced Approach of Image Steganographic Using Discrete Shearlet Transform and Secret Sharing
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Recently, the internet has made the users able to transmit the digital media in the easiest manner. In spite of this facility of the internet, this may lead to several threats that are concerned with confidentiality of transferred media contents such as media authentication and integrity verification. For these reasons, data hiding methods and cryptography are used to protect the contents of digital media. In this paper, an enhanced method of image steganography combined with visual cryptography has been proposed. A secret logo (binary image) of size (128x128) is encrypted by applying (2 out 2 share) visual cryptography on it to generate two secret share. During the embedding process, a cover red, green, and blue (RGB) image of size (512

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