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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
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Doctrinal Complication in Al-Ash'ari’s Doctrine and its Role in Managing the Doctrinal Disputes: محمد أَرَارُو
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This research aims to clarify the concept of doctrinal rules and adjust its basic terminologies. It further aims to lay down a map for the method of rooting this science by mentioning its rooted sources, in addition to drawing a miniature picture of its history, origin, formation and development. The paper ends with practical models to highlight its importance in rooting the science of nodal rules and facilitating the mentioning of its scattered discussions in a short and comprehensive phrase. The study further illustrates the pioneering role of doctrinal rules science in managing the doctrinal disputes, combining multiple sayings, and in bringing together opposing opinions. The study follows the inductive, descriptive and analytical app

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Reality of Insurance Banking and its Role in Developing Insurance service
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Banking institutions are considered one of development foundations,and they also performe active role in supporting national economey and itsinstitutions. Banks became diversed in their activities that specialized Banksbecame one of the constituents of developing work in any activity, especiallyin investiment sector .In view of the importance of insurance sector and thenecessity of developing its divices and its working instituments, studyinginsurance Banking reality became a necessity, because insurance Companies inIraq are suffering of weakness in the level of insurance service, in addition tothe existence of a problem in the relationship between Banks network andinsurance industry.So this research aims to define insurance reality; the

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Publication Date
Sat Oct 01 2016
Journal Name
Gjra - Global Journal For Research Analysis
Inclination of the Lumbosacral angle in normal individuals: An MRI study
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Inclination Of The Lumbosacral Angle In Normal Individuals: An Mri Study,GJRA - Global Journal For Research Analysis(GJRA) GJRA is a double reviewed monthly print journal that accepts research works. 36572+ Manuscript submission, 9855+ Research Paper Published, 100+ Articles from over 100 Countries

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
An Optimised Method for Fetching and Transforming Survey Data based on SQL and R Programming Language
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The development of information systems in recent years has contributed to various methods of gathering information to evaluate IS performance. The most common approach used to collect information is called the survey system. This method, however, suffers one major drawback. The decision makers consume considerable time to transform data from survey sheets to analytical programs. As such, this paper proposes a method called ‘survey algorithm based on R programming language’ or SABR, for data transformation from the survey sheets inside R environments by treating the arrangement of data as a relational format. R and Relational data format provide excellent opportunity to manage and analyse the accumulated data. Moreover, a survey syste

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Knowledge Management in Saudi Universities Applied study in Shaqra University
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  This research aims  to know the reality of  implementation of  Knowledge Management in Saudi Universities Applied  in Shaqra University and to study the difficults whish encountered in applying the Knowledge Management approach.

The study investigated the university staff  in Shaqra, Thadig, and Huraymila branches,  using a questionnaire designed by the researcher to collect the data, sample of (260) members was used, applying the descriptive analytical approach to test the hypothesis by using (SPSS) program.

The study revealed that the first four zero hypothesis are rejected because there is medium approval of the university members on the fo

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Fairness in explaining the provisions of endowments A study to clarify the provisions of endowments according to the views of the Jaafari school of thought compared to the provisions of Iraqi laws.
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In The Name of Allah Most Gracious Most Merciful

It is no secret to everyone that the endowment is an important nucleus for the prosperity of Islamic civilization, especially in the fields of education, health, economy, and defensive military actions that fall within the door of jihad, and so on. Al-Ashraf, Qom Al-Quds, Cairo, and other parts of the Islamic world. What we will see in the research.

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Publication Date
Sat Aug 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effects of various beverages on the shear bond strength of light-cured orthodontic composite (An in vitro comparative study)
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Background: This study was conducted to assess the effects of various beverages on the shear bond strength of light-cured orthodontic composite used to bond stainless steel orthodontic brackets on human teeth and to determine the site of bonding failure of this material. Materials and Methods: Fifty extracted human premolars were selected and randomly divided into five equal groups each with 10 teeth according to the beverage type (Control, One Tiger, Milk, Green tea and Coffee). After bonding, the teeth were immersed in specific beverages for 5 minutes twice daily with equal intervening intervals then washed and stored in distilled water at 37º C for the reminder of the day. The process was carried out for 30 days. The samples were then

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Publication Date
Sat Aug 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of recent adhesive onlay fabrication techniques on the fracture resistance of endodontically treated premolars (An in vitro study)
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Background: Endodontically treated teeth have low resistance to fracture against occlusal forces. The strengthening effect of bonded esthetic onlay restoration on weakened tooth has been reported. This study aimed to assess the fracture resistance of endodontically treated premolars restored with composite with and without cuspal coverage by using direct and indirect techniques. Indirect technique done by CAD/CAM system (computer aided design –computer aided manufacturer) and laboratory processing. Material and methods: Forty human extracted maxillary premolars of approximately comparable sizes were divided into four groups: Group (A): Ten endodontically treated teeth directly filled with Filtek Z250xt without cuspal coverage. Group

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Publication Date
Sun Jun 16 2019
Journal Name
Al–bahith Al–a'alami
press Coverage Of Youth Social Problems An analytical Study of Al- Sabah Newspaper
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The tremendous political transformations that took place in Iraq after 2003 led by the USA and its allies led to a change of its political system under the slogan of liberating Iraq from dictatorship, establishing a democratic system and spreading freedom among members of the society.
However, democracy was a mantle under which the US intended to achieve its expansionist ambitions in the region. It did not come to liberate Iraq as it claimed, but it occupied Iraq and all its materialistic and human resources. Thus, this change resulted in lots of negative events and societal pests that affected the entire social system and values. Youth is an important segment; it is one of the most affected age groups with the happenings and accident

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Publication Date
Mon Jun 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Simulation of Free Convection from an Inclined Heated Thin Plate in a Square Enclosure
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Simulation of free convection heat transfer in a square enclosure induced by heated thin plate is represented numerically. All  the enclosure walls have constant temperature lower than the plate’s temperature. The flow is assumed to be two-dimensional. The discretized equations were solved stream function, vorticity, and energy equations by finite difference method using explicit technique and Successive Over- Relaxation method. The study was performed for different values of Rayleigh number ranging from 103 to 105 for different angle position of heated thin plate(0°, 45°, 90°). Air was chosen as a working fluid (Pr = 0.71). Aspect ratio of center of plate to the parallel left wall A2

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