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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
Sat Jun 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Annealing on the Crystallization of Poly Vinyl Chloride for Drug Delivery System
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Poly vinyl alcohol has been studied for its ability to form crystallites by using annealing method. Semicrystalline films of poly vinyl alcohol (PVA) were prepared by casting 11.5 wt. % and 13 wt. % PVA aqueous solution onto glass slides at annealing temperature range 90 -120°C and duration time 15- 60 minute. This allowed the macromolecules to form crystallites, small regions of folded and compacted chains separated by amorphous regions where single PVA chain may pass through several of these crystallites. Degree of crystallinity of PVA films (hydrogels) was determined by method of density; on the other hand the swelling behavior was conducted by the determination of water uptake, wet degree of crystallinity, gel fraction and solubilit

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Effect of parasites on the of digestive system in Iraqi bulbul Pycnonotus lecuotis mesoptamiae
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This study included collecting of 150 specimens of the Iraqi Bird Bulbule Pycnonotus lecuotis mesoptamiae (Pycnotidae , Passeriformes), from the 1st of November 2004 to 30th of October 2005 in the city of Baghdad and its suburbs, in concern of identifying the internal parasite of the digestive tract of these birds and studying the diseases resulted from the infection. The study showed that the bird Bulbule is Parasitized by Four types of Cestodes ,two of them are recorded in this kind of bird in Iraq for the first time ,Paradicranotinae anormalis and Haploparaxis sp. , and the other two are Raillietina tetragona and Allohymenolepsis sp. ,and by two types of Pin Worm(Trematode) that are identified for the first time in the Bird Bulb

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Publication Date
Sun Sep 11 2022
Journal Name
Mathematics
Modeling and Analysis of the Influence of Fear on a Harvested Food Web System
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The food web is a crucial conceptual tool for understanding the dynamics of energy transfer in an ecosystem, as well as the feeding relationships among species within a community. It also reveals species interactions and community structure. As a result, an ecological food web system with two predators competing for prey while experiencing fear was developed and studied. The properties of the solution of the system were determined, and all potential equilibrium points were identified. The dynamic behavior in their immediate surroundings was examined both locally and globally. The system’s persistence demands were calculated, and all conceivable forms of local bifurcations were investigated. With the aid of MATLAB, a numerical simu

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series
Modified PRESENT Encryption algorithm based on new 5D Chaotic system
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Cryptography is a major concern in communication systems. IoE technology is a new trend of smart systems based on various constrained devices. Lightweight cryptographic algorithms are mainly solved the most security concern of constrained devices and IoE systems. On the other hand, most lightweight algorithms are suffering from the trade-off between complexity and performance. Moreover, the strength of the cryptosystems, including the speed of the algorithm and the complexity of the system against the cryptanalysis. A chaotic system is based on nonlinear dynamic equations that are sensitive to initial conditions and produce high randomness which is a good choice for cryptosystems. In this work, we proposed a new five-dimensional of a chaoti

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Publication Date
Wed Feb 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Supra-Approximation Spaces Using Mixed Degree System in Graph Theory
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This paper is concerned with introducing and studying the o-space by using out degree system (resp. i-space by using in degree system) which are the core concept in this paper. In addition, the m-lower approximations, the m-upper approximations and ospace and i-space. Furthermore, we introduce near supraopen (near supraclosed) d. g.'s. Finally, the supra-lower approximation, supraupper approximation, supra-accuracy are defined and some of its properties are investigated.

Publication Date
Fri May 17 2019
Journal Name
Lecture Notes In Networks And Systems
Features Selection for Intrusion Detection System Based on DNA Encoding
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Intrusion detection systems detect attacks inside computers and networks, where the detection of the attacks must be in fast time and high rate. Various methods proposed achieved high detection rate, this was done either by improving the algorithm or hybridizing with another algorithm. However, they are suffering from the time, especially after the improvement of the algorithm and dealing with large traffic data. On the other hand, past researches have been successfully applied to the DNA sequences detection approaches for intrusion detection system; the achieved detection rate results were very low, on other hand, the processing time was fast. Also, feature selection used to reduce the computation and complexity lead to speed up the system

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Engineering
Development an Anomaly Network Intrusion Detection System Using Neural Network
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Most intrusion detection systems are signature based that work similar to anti-virus but they are unable to detect the zero-day attacks. The importance of the anomaly based IDS has raised because of its ability to deal with the unknown attacks. However smart attacks are appeared to compromise the detection ability of the anomaly based IDS. By considering these weak points the proposed
system is developed to overcome them. The proposed system is a development to the well-known payload anomaly detector (PAYL). By
combining two stages with the PAYL detector, it gives good detection ability and acceptable ratio of false positive. The proposed system improve the models recognition ability in the PAYL detector, for a filtered unencrypt

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Engineering
Unity Sliding Mode Controller Design for Active Magnetic Bearings System
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Active Magnetic Bearings (AMBs) are progressively being implemented in a wide variety of applications. Their exclusive appealing features make them suitable for solving traditional rotor-bearing problems using novel design approaches for rotating machinery.  In this paper, a linearized uncertain model of AMBs is utilized to develop a nonlinear sliding mode controller based on Lyapunov function for the electromechanical system. The controller requires measurements of the rotor displacements and their derivatives. Since the control law is discontinuous, the proposed controller can achieve a finite time regulation but with the drawback of the chattering problem. To reduce the effect of this problem, the gain of the uni

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Adaptive Sliding Mode Controller for Servo Actuator System with Friction
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This paper addresses the use of adaptive sliding mode control for the servo actuator system with friction. The adaptive sliding mode control has several advantages over traditional sliding mode control method. Firstly, the magnitude of control effort is reduced to the minimal admissible level defined by the conditions for the sliding mode to exist. Secondly, the upper bounds of uncertainties are not required to be known in advance. Therefore, adaptive sliding mode control method can be effectively implemented. The numerical simulation via MATLAB 2014a for servo actuator system with friction is investigated to confirm the effectiveness of the proposed robust adaptive sliding mode control scheme. The results clarify, after

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Drug Delivery Technology
Transethosomes a novel transdermal drug delivery system for antifungal drugs
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