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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 Oct 01 2018
Journal Name
Journal Of Engineering
Performance of Self-Compacting Concrete Slab with Grinded Local Rocks
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The effect of using grinded rocks of (quartzite and porcelanite) as powder of (10 and 20) % replacement by weight of cement for self-compacting concrete slabs was investigated in this study. Five slabs with 15 concrete cubes were tested experimentally at 28 days to study the compressive strength, ultimate load, ultimate deflection, ductility, crack load and steel strain. The test results show that, the compressive strength improvement when replacement of local rock powder reached to (7.3, 4.22) % for (10 and 20) % quartzite powder and (11.3, 16.1) % for (10 and 20) % porcelanite powder, respectively compared to the reference specimen. The ultimate load percentage increase for slabs with (10 and 20) % rep

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Publication Date
Wed Jan 15 2020
Journal Name
Iraqi Journal Of Laser
Hole Drilling of High Density Polyethylene using Nd:YAG Pulsed Laser
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This paper presents the theoretical and experimental results of drilling high density
polyethylene sheet with thickness of 1 mm using millisecond Nd:YAG pulsed laser. Effects of laser
parameters including laser energy, pulse duration and peak power were investigated. To describe and
understand the mechanism of the drilling process Comsol multiphysics package version 4.3b was used to
simulate the process. Both of the computational and experimental results indicated that the drilling
process has been carried out successfully and there are two phases introduced in the drilling process,
vaporization and melting. Each portion of these phases depend on the laser parameters used in the
drilling process

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Publication Date
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of BTX Aromatic from Reformate by 13X Molecular Sieve
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This work deals with separation of the aromatic hydrocarbons benzene, toluene, and xylene (BTX) from reformate. The separation was examined using adsorption by molecular sieve zeolite 13X in a fixed bed process. The concentration of aromatic hydrocarbons in the influent and effluent streams was measured using gas chromatography. The effect of flow rate and bed length of adsorbent on the adsorption of multicomponent hydrocarbons and adsorption capacity of molecular sieve was studied. The tendency of aromatic hydrocarbons adsorption from reformate is in the order: benzene >toluene>xylenes.

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Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Experimental & Theoretical Analysis of Composite (Polyester & Silicon-Carbide) Cantilever Beam
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A cantilever beam is made from composite material which is consist of (matrix: polyester) and (particles: Silicon-Carbide) with different volume fraction of particles. A force is applied at the free end of beam with different values. The experimental maximum deflection of beam which occurs at the point of the applied load is recorded. The deflection and slope of beam are analyzed by using FEM modeling. MATLAB paltform is built to assemble the equations, vector and matrix of FEM and solving the unknown variables (deflection and slope) at each node. Also ANSYS platform is used to modeling beam in finite element and solve the problem. The numerical methods are used to compare the results with the theoretical and experimental data. A good ag

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Liquid-Liquid Extraction of Metal Ions Using Aqueous Biphasic Systems
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An investigation was conducted for the study of extraction of metal ions using aqueous biphasic systems. The extraction of iron, zinc and copper from aqueous sulphate media at different kinds of extractants SCN− , Cl- and I- , different values of pH of the feed solution, phase ratio, concentration of metals, concentration of extractant, concentration of polymer, and concentration of salt was investigated. Atomic absorption spectrophotometer was used to measure the concentration of iron, zinc and copper in the aqueous phase throughout the experiments. The results of the extraction experiments showed the use of SCN− as extractant, pH=2.5, phase ratio=1.5, concentration of metals 1g/l, concentration of extractant 0.06 %, concentration o

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
PROPERTIES OF HARDENED CONCRETE USING CRUSHED CLAY BRICK AS AGGREGATES
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This paper provides the result of an investigation to use of crushed clay brick as
aggregates in producing concrete. Eight different crushed clay brick aggregate concretes were
used in this investigation. Compressive strength, splitting tensile strength and pulse velocity of
crushed clay brick aggregates concrete were determined and compare to natural aggregate
concrete. The compressive strength of crushed clay brick aggregates concretes were always
lower than the compressive strength of natural aggregates concrete regardless the age of
concrete, but the crushed clay brick aggregates concrete showed better performance as the age of
concrete increases and average reduction in compressive strength were 33.5% at the age

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Publication Date
Thu Dec 01 2022
Journal Name
Civil And Environmental Engineering
Performance of Prestressed Concrete Hunched Beams with Multi-Quadrilaterals Openings
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Abstract<p>A long-span Prestressed Concrete Hunched Beam with Multi-Quadrilateral Opening has been developed as an alternative to steel structural elements. An experimental program was created and evaluated utilizing a single mid-span monotonic static load on simply supported beams, which included six beams with openings and the solid control beam without openings, to investigate the performance of such beams. The number and height of the quadrilateral openings are the variables to consider. According to test results, the presence of openings in the prestressed concrete hunched beam with multi-quadrilateral opening did not considerably affect their ultimate load capacity with respect to a contro</p> ... Show More
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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Compliance of patients with Class III malocclusion to orthodontic treatment
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Background: Although the new treatment methods developed in recent years are aiming to minimize the need for cooperation of the patients; however, the latter still important factor the treatment. The aim of the study was to evaluate the cooperation level of Class III maloc-clusion patients with orthodontic treatment. Materials and methods: This study followed a cross-sectional style; the targeted population was patients with Class III malocclusion who were treated with three different types of orthopaedic appliances. Four questionnaires were delivered to the patient, patient’s parents, and orthodontists. Statistical analyses of the study were performed with SPSS 20.0 software. Descriptive analyses were presented using fre-quency, percenta

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Publication Date
Fri Aug 23 2013
Journal Name
International Journal Of Computer Applications
Lossless Compression of Medical Images using Multiresolution Polynomial Approximation Model
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In this paper, a simple fast lossless image compression method is introduced for compressing medical images, it is based on integrates multiresolution coding along with polynomial approximation of linear based to decompose image signal followed by efficient coding. The test results indicate that the suggested method can lead to promising performance due to flexibility in overcoming the limitations or restrictions of the model order length and extra overhead information required compared to traditional predictive coding techniques.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation of polymer thin film using as NH3 gas Sensor
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Polyaniline organic Semiconductor polymer thin films have been prepared by oxidative polymerization at room temperature, this polymer was deposited on glass substrate with thickness 900nm, FTIR spectra was tested , the structural,optical and electrical properties were studied through XRD ,UV-Vis ,IR measurements ,the results was appeared that polymer thin film sensing to NH3 gas.

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