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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 Nov 01 2016
Journal Name
Journal Of Engineering
Ultrasound-Assisted Oxidative Desulfurization of Diesel
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Due to the dramatic environmental impact of sulfur emissions associated with the exhaust of diesel engines, last environmental regulations for ultra-low-sulfur diesel require a very deep desulfurization (up to 15 ppm), which cannot be met by the conventional hydrodesulfurization units alone. The proposed method involves a batch ultrasound-assisted oxidative desulfurization (UAODS) of a previously hydrotreated diesel (containing 480 ppm sulfur) so as to convert the residual sulfur-bearing compounds into their corresponding highly polar oxides, which can be eliminated easily by extraction with a certain highly polar solvent. The oxidizing system utilized was H2O2 as an oxidant, CH3COOH as a

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Simulation of one Dimensional Photoacoustic Imaging
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The present work provides theoretical investigation of laser photoacoustic one dimensional imaging to detect a blood vessel or tumor embedded within normal tissue. The key task in photoacoustic imaging is to have acoustic signal that help to determine the size and location of the target object inside normal tissue. The analytical simulation used a spherical wave model representing target object (blood vessel or tumor) inside normal tissue. A computer program in MATLAB environment has been written to realize this simulation. This model generates time resolved acoustic wave signal that include both expansion and contraction parts of the wave. The photoacoustic signal from the target object is simulated for a range of laser pulse duration 1

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Publication Date
Mon Mar 02 2026
Journal Name
Al–bahith Al–a'alami
Translating Acronyms of Media & U.N. Organizations
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: translating acronyms of media and international (& world) organizations helps the researcher to draw the following conclusions:1- Acronyms of world news agencies can be translated into Arabic in three ways: by indicating the lexical meaning; by indicating English abbreviated form as letter by letter & by indicating Arabic abbreviated form as a word. 2- Acronyms of world satellite TV's can be translated into Arabic in two ways: by indicating the lexical meaning & by indicating English abbreviated form as letter by letter. 3- Acronyms of world newspapers can be translated into Arabic in two ways: by indicating both the lexical meaning & Arabic transliteration of the English form. 4- Acronyms of U.N. & world organizati

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Possible Self of University Students
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The current research aims to identify the possible self of university students and the differences in the level of possible self of students in terms of gender, specialization (scientific-humanitarian), and the interaction between them. In order to achieve the objectives of the current research, the two researchers have prepared a scale of the possible self, based on the theory (Markus and Nurius, 1986). The research tool was applied to a sample of (400) male and female students who were selected through a random stratified method from Al-Mustansiriya University students/morning studies for the academic year (2019-2020). The researcher reached the following results: the research sample has a high level of possible self; there is a differ

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Publication Date
Sun Jun 30 2013
Journal Name
Bulletin Of The Iraq Natural History Museum
Survey of Brachycera flies on alfalfa
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Publication Date
Sun Jan 01 2017
Journal Name
Gazi University Journal Of Science
Neutrosophic ideals of neutrosophic ku-algebras
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In this paper, the concept of a neutrosophic KU-algebra is introduced and some related properties are investigated. Also, neutrosophic KU-ideals of a neutrosophic KU-algebra are studied and a few properties are obtained. Furthermore, a few results of neutrosophic KU-ideals of a neutrosophic KU-algebra under homomorphism are discussed

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Scopus
Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
Psychological well-being of educational counselors
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The current research aims to identify the psychological well-being of the educational counselors, as well as to identify the significance of differences in psychological well-being according to the variables (gender, duration of service). The number of scale's items reached (42) items distributed evenly on six dimensions (autonomy, environmental mastery, personal growth, positive relationships with others, purpose in life, self-acceptance), for each field (7) items. The scale was applied to a sample of (400) school counselors (male-female) who were randomly selected from the six directorates in the Baghdad governorate for the academic year 2020/2021. The results showed that the educational counselors in the Baghdad governorate for the si

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
Methodological fundations for narrators of Sunan
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بحث لمعرفة رواة السنن والمسانيد للحافظ ابن نقطة

 

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The political thought of Robert Nozick
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  Robert Nozick is an American thinker who formulated his political theory in his book (Anarchy, State, Utopia) in 1974, which included his most important main ideas represented in the emergence of (The Minimal State) as well as (Entitlement Theory), through which he expressed his rejection of stereotypical distributive justice theories such as equality In Marxism and social liberalism, his ideas were characterized by a very extreme individualist tendency, and his ideas contributed to supporting the neo-liberal trend.     

 

             

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Publication Date
Wed Jan 04 2023
Journal Name
College Of Islamic Sciences
Regulations of changes in Sharia policy
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Regulations of changes in Sharia policy

Variables include jurisprudential rulings that may be subject to change, alteration and interpretation, depending on the mujtahid’s view of the ruling, or changing it and switching to another view, and the variables are the crucial issues that befell the nation of Islam. It was not neglected by Islamic legislation, but rather the setting of controls that took into account in every incident the norms, interests and purposes.

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