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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
Wed Nov 06 2019
Journal Name
College Of Physical Education And Sports Science
(M.H) electronic system for goalkeepers
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Publication Date
Sat Jun 01 2024
Journal Name
Al-rafidain Journal Of Computer Sciences And Mathematics
Braille Character Recognition System: Review
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The Braille Recognition System is the process of capturing a Braille document image and turning its content into its equivalent natural language characters. The Braille Recognition System's cell transcription and Braille cell recognition are the two basic phases that follow one another. The Braille Recognition System is a technique for locating and recognizing a Braille document stored as an image, such as a jpeg, jpg, tiff, or gif image, and converting the text into a machine-readable format, such as a text file. BCR translates an image's pixel representation into its character representation. As workers at visually impaired schools and institutes, we profit from Braille recognition in a variety of ways. The Braille Recognition S

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Publication Date
Wed Oct 04 2023
Journal Name
Exergy - New Technologies And Applications
High Synthetic Image Coding System
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Compressing an image and reconstructing it without degrading its original quality is one of the challenges that still exist now a day. A coding system that considers both quality and compression rate is implemented in this work. The implemented system applies a high synthetic entropy coding schema to store the compressed image at the smallest size as possible without affecting its original quality. This coding schema is applied with two transform-based techniques, one with Discrete Cosine Transform and the other with Discrete Wavelet Transform. The implemented system was tested with different standard color images and the obtained results with different evaluation metrics have been shown. A comparison was made with some previous rel

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DESIGN AND VALIDATION OF A LOW−COST WIRELESS ELECTROMYOGRAPHY SYSTEM : DESIGN AND VALIDATION OF A LOW−COST WIRELESS ELECTROMYOGRAPHY SYSTEM
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Electromyography (EMG) is being explored for evaluating muscle activity. For gait analysis, EMG needs to be small, lightweight, portable device, and with low power consumption. The proposed superficial EMG (sEMG) system is aimed to be used in rehabilitation centers and biomechanics laboratories for gait analysis in Iraq.

The system is built using MyoWare, which is controlled by using STM32F100 microcontroller. The sEMG signal is transferred via Bluetooth to the computer (about 30m range) for further processing. MATLAB is used for sEMG signal conditioning. The overall system cost (without computer) is about $80. The proposed system is validated using wired NORAXON EMG using the mean root mean squared metho

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Publication Date
Wed Jun 01 2011
Journal Name
Political Sciences Journal
قياس جودة نظام الحكم أنموذج فعالية الأداء الحكومي في العراق
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قياس جودة نظام الحكم أنموذج فعالة الأداء الحكومي في العراق

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tasks Implemented by Internal Auditors when Developing and Executing Business Continuity and Recovery Plan to Face the COVID-19 crisis
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The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to en

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Relationship's Impact Between the External and Internal Auditor in Preventing the Administrative & Financial Corruption: Applied Research in Sample Entities
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    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating Supervision’s Performance of Specialist Supervisors in Secondary Schools from Principals’ Perspectives
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The objective of the research is to identify the level of supervisory performance of the educational supervisor from the point of view of headmasters at secondary schools. The problem was the need to evaluate performance. A sample of (97) school headmasters was chosen to collect the needed data, they proportionated (38%) of the total community. the researcher designed a questionnaire consisted of (43) paragraphs with five areas. The results showed that there is a good level of performance among supervisors; there are no significant differences in the variable of the certificate, while there were significant differences in terms of gender for the benefit of males. The research concluded with a number of recommendations and suggestions.

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Publication Date
Wed Mar 02 2022
Journal Name
Remittances Review
Analyzing the Influence of Information and Communication Technologies (ICT) on the Per Capita GDP of Iraq from 2004 to 2021
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The study aims to identify the theoretical literature for all the variables of the study (ICT, GDP) as well as to identify the practical side of the impact of ICT on the per capita GDP in Iraq for the period (2004-2021). The study was based on the hypothesis that ICT impacts per capita GDP in Iraq. The problem of the study was to answer the question: does ICT contribute to per capita GDP? The study concluded that an increase in the rate of internet users per 100 people by one unit would increase. Increasing the landline telephone rate per 100 people by one unit will increase GDP per capita. In addition, increasing the mobile phone rate per 100 people by one unit will increase GDP per capita. The study recommended adopting rational poli

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Publication Date
Sun Jan 01 2023
Journal Name
كتاب المؤتمر العلمي الانساني الثاني لكلية الحكمة الجامعة
اهمية شبكة المعلومات الدولية لتدريسيي مادة اللغة العربية في جامعة بغداد
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