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jeasiq-445
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
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of practices by the Managing of human resources on effectiveness of organizational crisis Management Described and analysis research for ministry of Iraqi interior
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The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs

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Publication Date
Wed May 18 2022
Journal Name
International Journal Of Early Childhood Special Education
The effectof a proposed strategy according to realistic mathematics theory on the mathematical interrelation of third-grade intermediate students
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The current study aimed at (identifying the impact of a proposed strategy based on the realistic mathematics theory in the mathematical interrelation among the third intermediate grade students), two samples from the third intermediate grade were tested in a school affiliated to Rusafa I General education Directorate in Baghdad for the academic year (2022-2021)the experimental group will study according to the proposed strategy and it consisted of (30) female students , the control group will study through the traditional method and the number of its students is (30), thus the study sample consisted of (60) female students, the two groups were equalized in the variables (age in months, intelligence, prior knowledge) and to achieve the study

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Publication Date
Wed May 03 2017
Journal Name
Arab Conferences Network / American Research Foundation
Understanding the nature of science among chemistry teachers according to the AAAS document for the Educational Reform Project 2061
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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Evaluating the Production Stats for Student Films in The Department of Film & TV: براق أنس المدرس
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It's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management strategies in building core competenciesAn exploratory study of the views of a sample of managersOffice of Financial Supervision in Iraq
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The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

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Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
American Standard Code for Information Interchange mapping technique for text hiding in the RGB and gray images
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Publication Date
Sun Feb 07 2021
Journal Name
مجلة العلوم الاقتصادية والإدارية
تقويم كفاءة القطاع البلدي في محافظة الانبار باستخدام النهج اللامعلمي (DEA)
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The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficien

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Publication Date
Sat Dec 31 2016
Journal Name
مجلة البحوث التربوية و النفسية
تقويم كتاب الحاسوب للصف الثاني المتوسط وفقاً للتنور التقني ومقترحات تطويره
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The aim of the current research was to evaluate the content of the computer textbook for second grade intermediate in Iraq in accordance with the technological literacy and submitting developmental suggestions, the researchers adopted the descriptive and analytical approach. The researchers used as a population and sample of her research are the content of the computer textbook for second grade intermediate. In order to prepare the first draft of the research tool that content the five technological literacy fields (The Nature of Technology, Technology and Society, Design, Abilities of Technological World, The Designed World). The researchers distributed the first draft tool among some experts and gave them enough time to check each item

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
(تقويم كتاب الحاسوب للصف الثاني المتوسط وفقاً للتنور التقني ومقترحات تطويره)
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 The aim of the current research was to evaluate the content of the computer textbook for second grade intermediate in Iraq in accordance with the technological literacy and submitting developmental suggestions, the researchers adopted the descriptive and analytical approach. The researchers used as a population and sample of thier research are the content of the computer textbook for second grade intermediate. 

In order to prepare the first draft of the research tool that content the five technological literacy fields (The Nature of Technology, Technology and Society, Design, Abilities of Technological World, The Designed World).

The researchers distributed the first d

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
تقويم اسئلة كتاب الكيمياء للصف الرابع العلمي وفقا لتصنيف جالاجر وآشنر
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The research aims to evaluate the current book chemistry fourth grade scientific questions on the classification according to Gallagher And Aschner levels of its four reflexion A cognitive thinking, thinking Convergent , Divergent thinking and osteopathic thinking and evaluating those questions in terms of standards of honesty, inclusiveness and objectivity . The research sample included a book of chemistry for fourth grade scientific for the academic year  (2016 - 2017), the same research community and the number of sub - prime questions amounted to (354) Question distributed to the chapters of the book adult (6) chapters, the researchers ends of chapters by classification questions by finding the relative weight of the are

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