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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 Jun 01 2021
Journal Name
Journal Of Engineering Science And Technology
Membrane Fouling Reduction for Reverse Osmosis System Using Zeta Rod
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Reverse osmosis membrane desalination is one of the most significant water treatments that is used to offer freshwater. The aim of this research is to study the effect of controlling the value of the zeta potential on the suspended particles in the water and the proximity of the membrane surfaces in the colloidal solution, to keep the water stable electrically and disperse the colloidal particles. To achieve this aim, the experimental study was conducted in the Sanitary Engineering Laboratory, in the engineering college - University of Baghdad. Two systems were set up, one worked normally and the other worked by using the zeta rod placed before the reverse osmosis membrane. The results showed that the effect of the zeta rod increas

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Publication Date
Sun Sep 03 2023
Journal Name
Iraqi Journal Of Computers, Communications, Control & Systems Engineering (ijccce)
Efficient Iris Image Recognition System Based on Machine Learning Approach
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HM Al-Dabbas, RA Azeez, AE Ali, IRAQI JOURNAL OF COMPUTERS, COMMUNICATIONS, CONTROL AND SYSTEMS ENGINEERING, 2023

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Publication Date
Thu Apr 16 2015
Journal Name
Frontiers In Physiology
Dopaminergic signaling within the primary cilia in the renovascular system
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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Automatic Numeral Recognition System Using Local Statistical and Geometrical Features
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     Optical Character Recognition (OCR) research includes computer vision, artificial intelligence, and pattern recognition. Character recognition has garnered a lot of attention in the last decade due to its broad variety of uses and applications, including multiple-choice test data, business documents (e.g., ID cards, bank notes, passports, etc.), and automatic number plate recognition. This paper introduces an automatic recognition system for printed numerals. The automatic reading system is based on extracting local statistical and geometrical features from the text image. Those features are represented by eight vectors extracted from each digit. Two of these features are local statistical (A, A th), and six are local

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Publication Date
Sun Feb 28 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
Intelligent System for Parasitized Malaria Infection Detection Using Local Descriptors
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Malaria is a curative disease, with therapeutics available for patients, such as drugs that can prevent future malaria infections in countries vulnerable to malaria. Though, there is no effective malaria vaccine until now, although it is an interesting research area in medicine. Local descriptors of blood smear image are exploited in this paper to solve parasitized malaria infection detection problem. Swarm intelligence is used to separate the red blood cells from the background of the blood slide image in adaptive manner. After that, the effective corner points are detected and localized using Harris corner detection method. Two types of local descriptors are generated from the local regions of the effective corners which are Gabor based f

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Indoor Positioning and Monitoring System Using Smartphone and WLAN (IPMS)
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Buildings such as malls, offices, airports and hospitals nowadays have become very complicated which increases the need for a solution that helps people to find their locations in these buildings. GPS or cell signals are commonly used for positioning in an outdoor environment and are not accurate in indoor environment. Smartphones are becoming a common presence in our daily life, also the existing infrastructure, the Wi-Fi access points, which is commonly available in most buildings, has motivated this work to build hybrid mechanism that combines the APs fingerprint together with smartphone barometer sensor readings, to accurately determine the user position inside building floor relative to well-known lan

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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 May 31 2019
Journal Name
Journal Of Engineering
WSN-WCCS: A Wireless Sensor Network Wavelet Curve Ciphering System
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With wireless sensor network (WSN) wide applications in popularity, securing its data becomes a requirement. This can be accomplished by encrypting sensor node data. In this paper a new an efficient symmetric cryptographic algorithm is presented. This algorithm is called wireless sensor network wavelet curve ciphering system (WSN-WCCS).  The algorithm idea based on discrete wavelet transformation to generate keys for each node in WSN.  It implements on hierarchical clustering WSN using LEACH protocol. Python programming language version 2.7 was used to create the simulator of WSN framework and implement a WSN-WCCS algorithm. The simulation result of the proposed WSN-WCCS with other symmetric algorithms has show

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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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