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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
Sun Jan 01 2017
Journal Name
Spe/iatmi Asia Pacific Oil & Gas Conference And Exhibition
Influence of miscible CO2 flooding on wettability and asphaltene precipitation in Indiana Lime Stone
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Carbon dioxide (CO2) flooding is an EOR technique in which carbon dioxide is injected into the reservoir to improve the oil recovery. The reservoir oil and rock properties are altered when carbon dioxide interacts with the oil and rock present in the reservoir. Carbon dioxide injection alters the oil and rock properties by causing reduction in oil viscosity, oil swelling and wettability alteration of the rock. This paper will present a proposal to study the wettability alteration in carbonate formations during miscible carbon dioxide flooding. In miscible carbon dioxide flooding, the injection pressure of carbon dioxide would be kept above the minimum miscibility pressure. Thus carbon dioxide is miscible with the oil present in the reservoi

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Publication Date
Sat Nov 09 2019
Journal Name
Biochem. Cell. Arch.
EFFECT OF HEAT EXPOSURE AND GINSENG EXTRACT ON BLOOD CELLS COUNT IN BROILER CHIKS
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The current study was conducted on 504(Ros-308) broiler chicks reared in Animal farms belong to College of Agriculture, University of Baghdad during the period 28/9/2017- 9/11/2018 to determine the effect of ginseng additive on the performance of chicks. Results of study showed a significant effect (p≤0.05) of exposure period an Red blood cells, 3.56×106ml3 of blood was in bird, which exposure to 2hr at heat shock. In 42 day at age 106 ×38 ml3 of blood can noticed in the blood at birds, which exposure to 2hr in 21-42 days at 3 days of age. No significant effect at ginseng on blood cells. The results showed a significant effect (p≤0.05) of interaction on red blood cells at 21 and 42 days of age and the average cells between these ages

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Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Effect of silicon calcium, boron on Proline and relative water contents in Apple leaves
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Publication Date
Sun Dec 03 2017
Journal Name
Journal Of Babylon University
Spectrophotometric Determination of Sulfamethoxazole in Pure and Pharmaceutical Preparations Based on Condensation Reaction Method
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A new, Simple, sensitive and accurate spectrophotometric methods have been developed for the determination of sulfamethoxazole (SMZ) drug in pure and dosage forms. This method based on the reaction of sulfamethoxazole (SMZ) with 1,2-napthoquinone-4-sulphonic acid (NQS) to form Nalkylamono naphthoquinone by replacement of the sulphonate group of the naphthoquinone sulphonic acid by an amino group. The colored chromogen shows absorption maximum at 460 nm. The optimum conditions of condensation reaction forms were investigated by (1) univariable method, by optimizing the effect of experimental variables (different bases, reagent concentration, borax concentration and reaction time), (2) central composite design (CCD) including the effect of

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Publication Date
Tue Apr 19 2022
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Effect of pioglitazone treatment on serum chemerin and vaspin levels in polycystic ovary syndrome.
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Abdominal fat synthesizes a variety of adipokines, including vaspin and chemerin, that affect the resistance to insulin. This research was conducted to demonstrate the effect of pioglitazone, one insulin sensitizer used to decrease insulin resistance, on these adipokines in   obese patients with polycystic ovary (PCOS). Twenty-five obese women with PCOS were treated with pioglitazone 15mg/bid for 12 weeks. Modifications in fasting blood glucose (FBG), serum fasting insulin (FSI), chemerin and vaspin serum levels, follicle stimulation hormone (FSH), luteinizing hormone (LH), testosterone (T), and in baseline and post-therapy were assessed. Body mass index decreased without any substantial variance after 12 weeks of piogl

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Effect of Saline Water and Potassium Fertilizer on Nitrogen Fixation in Pisum sativum L.
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Field experiment was conducted to test the effect of saline water 2 and7 dSm-1 potassium fertilizer rate 150,300 and 450 kg/donum on nitrogen fixation in Pisum sativum L. nodules. The experiment included anatomy study .Results water salinity ( 2,7 dSm-1) as a main plot and fertilizer rates as a sub plot. Results indicated that irrigation with saline water 7 dSm-¹ caused a significant decrease in N contents especially in the lower parts of the plants. The percentage of the N decreased in lower leaves to (0.01%) under 7dSm-¹ and 300 kg/donum fertilizer; however the percentage increased in the upper leaves to (2.80%) under with 2dSm-¹of irrigation water and 300 kg/ donum fertilizer rate. Fresh weight decreased to 6.26g under 7 dSm

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Publication Date
Wed Jan 01 2020
Journal Name
Aip Conference Proceedings
Effect of alteration in nutritional style on liver function tests and general stool examination
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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Metformin and Antioxidant Agents on Hirsutism in Women with Polycystic Ovary Syndrome
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Forty six Iraqi women with PCOS were involved in this study . They were treated with metformin alone and with antioxidant agents (vitamin E or C).It was found that all patients who treated with metformin or with combination of metformin with antioxidant agents showed significant decrease in hirsutism score. The treatment of metformin with antioxidant agents is of great benefit in treatment of hirsutism in PCOS due to that there was no worsening effect after treatment. This may indicate that antioxidant agents may participate in alleviation of hirsutism so it can be said that oxidative stress may play an important role in developing of hirsutism in PCOS.   

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Publication Date
Fri Aug 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Periodontal Therapy on Serum and Salivary Interleukin-2 Levels in Chronic Periodontitis
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Background: Interleukine-2 is a multifunctional cytokine, considered a central regulator of host resistance against a variety of pathogens and has been recently demonstrated to exert an active role in the pathogenesis of periodontal diseases. The purpose of this study was to evaluate the effect of scaling and root planning on level of IL-2 in serum and saliva of patients with chronic generalized periodontitis, in relation to clinical parameters. Materials and Methods: A total of 50 subjects were enrolled, of which 25 had chronic generalized periodontitis and 25 periodontally healthy subjects as control. The clinical parameters included: gingival index, pocket probing depth, clinical attachment level and bleeding on probing. The level of

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Publication Date
Thu Jun 12 2025
Journal Name
Folia Medica 67(3): E149216
Impact of thumb sucking on salivary melatonin, Candida albicans, and dental caries in children
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Introduction: Salivary melatonin is a critical antioxidant that contributes to oral health by mitigating oxidative stress. Psychological stress linked to thumb sucking may disrupt oral homeostasis, leading to conditions such as dental caries and fungal infections. Aim: This study explores the relationships between thumb sucking, salivary melatonin levels, dental caries, and the presence of Candida albicans (CA) in children. Materials and methods: A case-control study was conducted with 60 children aged 4-5 years at the University of Baghdad’s College of Dentistry. Participants were divided into thumb-sucking (n=30) and non-thumb-sucking (n=30) groups. Salivary melatonin levels were measured using enzyme-linked immunoso

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