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Creative accounting practices for supply contracts and the role of internal audit in reducing them: An exploratory study on a sample of industrial companies in Iraq
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Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of examination and receipt, and finally the lack of commitment to the correct accounting classification of the disbursement operations. The aim of the study is to highlight the importance of auditing procedureAnd identifying the nature and forms of accounting creativity and indicating its importance in auditing contracts and demonstrating the efficiency of the systems, laws and legislation issued by the Bureau of Financial Supervision, while determining the nature of the impact of the relationship between the internal audit system and accounting creativity in the research sample, based on the analysis of the responses of the individuals selected for the study. The study was based on a basic hypothesis that there is a statistical relationship between activating the role of internal auditing and reducing the methods of accounting creativity.

That is, the higher the levels of application of proactive control and previous auditing, the higher the levels of accounting creativity, and vice versa. The study reached commitment to the professional rules issued by the competent authorities, the provision of the appropriate number of trained financial controllers, and the provision of work requirements that help the auditor to exercise his oversight work with ease and high accuracy, in addition to the application of proactive control. And the previous audit and the establishment of training courses for workers in the operating control authorities with activating the role of the internal auditor and providing everything he needs

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
MAGNETO HYDRODYNAMIC NATURAL CONVECTION FLOW ON A VERTICAL CYLINDER WITH A PRESENCE OF HEAT GENERATION AND RADIATION
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The present work investigates the effect of magneto – hydrodynamic (MHD) laminar natural convection flow on a vertical cylinder in presence of heat generation and radiation. The governing equations which used are Continuity, Momentum and Energy equations. These equations are transformed to dimensionless equations using Vorticity-Stream Function method and the resulting nonlinear system
of partial differential equations are then solved numerically using finite difference approximation. A thermal boundary condition of a constant wall temperature is considered. A computer program (Fortran 90) was built to calculate the rate of heat transfer in terms of local Nusselt number, total mean Nusselt number, velocity distribution as well as te

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physical Education
Designing and Standardizing two Passing tests for the Initial selection of Individuals With Simple Mental Disabilities In Futsal
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The five-a- Side Soccer for people with a minor mental disability has become as important as many other sporting events. Therefore, the researcher considers that the basic skills tests are suited to the level of the tested individuals in terms of their age and mental ability. The technical aspects were adopted as a means of selecting from They are qualified to practice this game in the simplest form, so show the importance of the problem of research through the design and codification of two tests of handling skills belonging to this category and adopted by the training cadres during the selection process. The research community for people with minor mental disabilities determines the male category of the mental and social disability instit

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Relative intensity distribution in the rotational structure for B1Σ+- A1Π and B1Σ+- X1Σ+ electronic systems of BeO molecule
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Theoretical spectroscopic study of  Beryllium Oxide has been carried out, Boltzmann distribution of P, Q and R branches in the range of (0<J<13) at temperature 4200K for (0-0) band for electronic transitions B1Σ+-A1Π and B1Σ-X1Σ. The Boltzmann distribution of these branches has a maximum values at equal J approximately while the values of relative population are different. For the B1Σ+- X1Σ+ transition the branch's lines extend towards lower wavenumber. This is because (Bv'-Bv") value is negative, i.e  Bv'< Bv" For B1Σ+-A1Π

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Publication Date
Thu Sep 18 2025
Journal Name
Journal Of Physical Education
Designing and Standardizing two Dribbling Tests for the Initial selection of Individuals With Simple Mental Disabilities In Futsal
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The game of football is one of the most popular games in the world because of its beauty in the hearts of its fans. From this position, the game of five football for people with simple mental disability has become as much attention to many other sporting events, so the researchers believe that the tests of basic skills match the level of individuals tested In terms of their age and mental ability, the technical aspects were adopted as a means of selecting those who are qualified to practice this game in the simplest form, so the importance of the research problem in designing and standardizing two dribbling skating tests for members of this category and It depends by training their cadres during the selection process. The research community

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Application of Strategies about Pragmatic Language for Trainers who work at Autism Centers in Baghdad city
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Abstract

The study aimed: To assess the level of trainers' knowledge about the application of strategies and to find out the relationship between Trainer's knowledge and their socio-demographic characteristics.

Methodology: Using the pre-experimental design of the current study, for one group of 47 trainers working at the private Autism Centers in Baghdad, data was collected from 8/January / 2022 to 13 /February /2022. Using non-probability samples (convenient samples), self-management technology in which trainers fill out the questionnaire form themselves was used in the data collection process; it was analyzed through descriptive and inference statistics.

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Effects of Water Scarcity on Rural Household Economy
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This study examined the effects of water scarcity on rural household economy in El Fashir Rural Council / North Darfur State- western Sudan. Both quantitative and qualitative methods were used as to get a deeper understanding of the impact of water scarcity on the rural house economy in the study area. 174 households out of 2017 were selected from 45 villages which were distributed in eight village councils forming the study area. Statistical methods were used to manipulate the data of the study. The obtained results revealed that water scarcity negatively affected the rural household economy in the study area in many features. These include the followings: much family efforts and time were directed to fetch for water consequentl

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Publication Date
Wed Jan 01 2014
Journal Name
The Saudi Journal For Dental Research
Oral cancer trends in Iraq from 2000 to 2008
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Abstract Background The aim of this study was to identify differences in oral cancer incidence among sexes, age groups and oral sites over time in Iraqi population. Methods Data was obtained from Iraqi cancer registry, differences and trends were assessed with the Wilcoxon matched-pairs signed-ranks test and Regression test, respectively. Results In Iraq from 2000 to 2008, there were 1787 new cases of oral cancer registered, 1035 in men and 752 in women. Cancer at all oral sites affected men more than women. The Tongue other (ICD-02) is the most frequent site follow by lip (ICD-00). Conclusion The decrease in the percent of oral cancer incidence in Iraq not compatible with the high percent of exposure to the risk factors, Iraqi cancer regis

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Publication Date
Sun Jan 01 2017
Journal Name
Advances In Animal And Veterinary Sciences
Dogs' hormonal levels drop after surgical gonadectomy in Iraq
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Scopus (4)
Scopus
Publication Date
Fri Aug 27 2021
Journal Name
Human Interaction, Emerging Technologies And Future Systems V: Proceedings Of The 5th International Virtual Conference On Human Interaction And Emerging Technologies, Ihiet 2021, August 27-29, 2021 And The 6th Ihiet: Future Systems (ihiet-fs 2021), October 28-30, 2021, France
Electricity Consumption Forecasting in Iraq with Artificial Neural Network
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Scopus (11)
Scopus
Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Construction of Nomograms Describing the Effect of Different Variables on the Behavior of a KCl/Polymer Drilling Fluid
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