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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
Tue Jan 17 2017
Journal Name
International Journal Of Science And Research (ijsr)
Detection System of Varicose Disease using Probabilistic Neural Network
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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Engineering
Microbicidal Effect of Fe2O3 Nanoparticles in Antimicrobial Agent System
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Microbial antibiotics resistance is considered a serious health issue in the Middle East and developing countries. In this study, the Fe2O3 nanoparticles was prepared chemically, and the particles size and shape were analyzed by using Scan electron microscope (SEM) and X-Ray diffraction (XRD). Different concentration of Fe2O3 nanoparticles were used and examined on E.coli and S. aureus. Using liquid dilution and in vitro cytotoxicity assay by microplate toxicity test (MTT). The microbial cell metabolic activity was measured on gram-negative, gram-positive bacteria and fungi after treating with different concentrations of Fe2O3 nanoparticl

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Publication Date
Mon Nov 02 2020
Journal Name
Biochemical And Cellular Archives
PHYSIOLOGICAL ROLE OF IMMUNE SYSTEM ELEMENTS IN ORTHODONTIC TREATMENT
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Orthodontic treatment is an inclusive treatment that includes growth adjustment of the craniofacial area and alveolar bone reconstruction that affects the movement of teeth. Apply orthodontic forces to correct teeth anomaly via alveolar bone remodeling includes a combination of cellular and molecular events in the gum. Orthodontic tooth movement is based on force induced periodontal ligament and alveolar bone remodeling. Mechanical motivation on a tooth causes an inflamed response in the gum tissue. Inflammatory immune markers stimulate the biological processes associated with alveolar bone resorption. The aim of this article is shedding light on the significance role inflammatory immune response in orthodontic treatment.

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Publication Date
Thu Jan 30 2020
Journal Name
Journal Of Engineering
Dynamic Response Assessment of the Nigerian 330kV Transmission System
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This paper presents the dynamic responses of generators in a multi-machine power system.  The fundamental swing equations for a multi-machine stability analysis are revisited. The swing equations are solved to investigate the influence of a three-phase fault on the network largest load bus. The Nigerian 330kV transmission network was used as a test case for the study. The time domain simulation approach was explored to determine if the system could withstand a 3-phase fault. The stability of the transmission network is estimated considering the dynamic behaviour of the system under various contingency conditions. This study identifies Egbin, Benin, Olorunsogo, Akangba, Sakete, Omotosho and Oshogbo as the key buses w

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Publication Date
Mon Jun 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Interfacial Rheological Properties of Iraqi Crude Oils Water System
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Publication Date
Sun Apr 28 2024
Journal Name
Journal Of Advances In Information Technology
Enhancement of Recommendation Engine Technique for Bug System Fixes
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This study aims to develop a recommendation engine methodology to enhance the model’s effectiveness and efficiency. The proposed model is commonly used to assign or propose a limited number of developers with the required skills and expertise to address and resolve a bug report. Managing collections within bug repositories is the responsibility of software engineers in addressing specific defects. Identifying the optimal allocation of personnel to activities is challenging when dealing with software defects, which necessitates a substantial workforce of developers. Analyzing new scientific methodologies to enhance comprehension of the results is the purpose of this analysis. Additionally, developer priorities were discussed, especially th

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Publication Date
Tue Feb 28 2017
Journal Name
Journal Of Engineering
Design and Implementation of Enhanced Smart Energy Metering System
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In this work, the design and implementation of a smart energy metering system has been developed. This system consists of two parts: billing center and a set of distributed smart energy meters. The function of smart energy meter is measuring and calculating the cost of consumed energy according to a multi-tariff scheme. This can be effectively solving the problem of stressing the electrical grid and rising consumer awareness. Moreover, smart energy meter decreases technical losses by improving power factor. The function of the billing center is to issue a consumer bill and contributes in locating the irregularities on the electrical grid (non-technical losses). Moreover, it sends the switch off command in case of the consumer bill is not

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Publication Date
Sat Dec 31 2011
Journal Name
Al-khwarizmi Engineering Journal
Effect of Mixed Corrosion Inhibitors in Cooling Water System
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The effect of mixed corrosion inhibitors in cooling system was evaluated by using carbon steel specimens and weight loss analysis. The carbon steel specimens immersed in mixture of sodium phosphate (Na2 HPO4) used as corrosion inhibitor and sodium glocunate (C6 H11 NaO7) as a scale dispersant at different concentrations (20,40, 60, 80 ppm) and at different temperature (25,50,75 and 100)ºC for (1-5) days. The corrosion inhibitors efficiency was calculated by using uninhibited and inhibited water to give 98.1%. The result of these investigations indicate that the corrosion rate decreases with the increase the corrosion inhibitors concentration at 80 ppm and at 100ºC for 5 days, (i.e,

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Publication Date
Sat Jun 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Preparation of Posaconazole Nanosponges for Improved Topical Delivery System
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The objective of the current research was to develop the posaconazole (PCZ) loaded NS into the carbopol 934 polymeric gel for prolonged drug release and improved topical delivery; seven different nanosponge formulations of PCZ were formulated using the emulsion solvent diffusion method using various amounts of polymer (ethylcellulose, EC). The aqueous and dispersed phases were prepared using polyvinyl alcohol (PVA) and dichloromethane. The prepared nanosponges (NS) were studied for particle size, structural appearance, and in vitro drug release. Furthermore, the selected formula was formulated as hydrogel and was evaluated for physical characteristics, drug content, and in-vitro drug release. Morphological studies revealed irregular

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Publication Date
Thu Oct 10 2013
Journal Name
Journal Of Engineering And Sustainable Development
Design and Implementation of Internet Protocol Based Geolocation System
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