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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
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
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
Sat Nov 30 2019
Journal Name
Journal Of Engineering And Applied Sciences
The use of Resource Consumption Accounting and Balanced Scorecard Methods as an Integrated Framework in Correcting the Economic Unit Performance: Applied Study
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Publication Date
Wed Jul 20 2016
Journal Name
مجلة ابحاث الذكاء والقدرات العقلية
تقويم كتاب الحاسوب للصف الاول المتوسط وفقاً للتنور التقني ومقترحات تطويره
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هدف البحث الى تقويم محتوى كتاب الحاسوب للصف الاول المتوسط في العراق وفقاً للتنور التقني وتقديم مقترحات لتطويره, واعتمدت الباحثتين المنهج الوصفي التحليلي. تكون مجتمع البحث وعينته من محتوى كتاب الحاسوب المقرر لطلبة الصف الاول المتوسط, وتم بناء أداة البحث بصيغتها الاولية متمثلة بقائمة لمحاور التنور التقني الخمسة (طبيعة التقنية، والتقنية والمجتمع، والتصميم "جانب مهاري"، وقدرات لدعم العالم التقني, والعالم المُ

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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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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
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 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 Aug 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of nano surface modification on CPTi dental implant using chemical method: mechanical and histological evaluation
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Background The application of nanotechnology to biomedical surfaces is explained by the ability of cells to interact with nanometric features. The aim of this study was to consider the role of nanoscale topographic modification of CPTi dental implant using chemical etching method for the purpose of improving osseointegration. Materials and methods: Commercial pure titanium rod was machined into 20 dental implants. Each implant was machined in diameter about 3mm, length of 8mm (5mm was threaded part and 3mm was flat part). Implants were prepared and divided into 2 groups according to the types of surface modification method used: 1st group (10 implant) remained without nano surface modification (control), 2nd group include (10 implant) etche

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Auditor's Evaluation of The Detected Misstatements and Their Reflection on The Administration's Actions is: an Applied Research in the General Company for Grain Processing
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Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

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