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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 Apr 19 2021
Journal Name
Bridge Maintenance, Safety, Management, Life-cycle Sustainability And Innovations
Flexure strengthening of concrete bridge girders with concavely curved soffit using near-surface-mounted CFRP bars
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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adsorption of Thymol From Aqueous Solution Using Granulated Surfactant Initiated Modified Bentonite via Packed Column Method
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    The adsorption study of thymol, was carried out at (25±0.1) °C, using granulated surfactant modified Iraqi Na – montmorillonite clay (initiated modified bentonite); in a down-flow packed column, the modified mineral was characterized by FT-IR spectroscopy.  A linear calibration graph for thymol was obtained, which obey Beer's law in the concentration range of 5-50 mg/L at 274 nm against reagent blank. Single-factor-at-a-time approach; showed that the equilibrium time required for complete adsorption was 45 minute with flow rate (4.0drop/ mint). The adsorption of thymol increased with rising pH of the adsorbate solution, increase of solute uptake when  the initial adsor

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Enhancement of prodigiosin production by Serratia marcescens S23 via introducing microbial elicitor cells into culture medium
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The present study was designed to investigate the possibility of exploiting the interspecies interaction of microbial cells in order to enhance the production of prodigiosin by local isolate S. marcescens S23. Prodigiosin is a promising drug owing to its characteristics of antibacterial, antifungal, immunosuppressive and anticancer activities. S. marcescens S23 was isolated from soil sample and already recognized via morphological, biochemical and molecular identification process. The first step was to detect the optimal conditions for maximum prodigiosin production using chemically defined liquid medium. The results revealed that the optimal conditions for prodigiosin production were sucrose as carbon source; peptone as nitrogen source;

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Publication Date
Sat Nov 30 2024
Journal Name
Research Journal Of Chemistry And Environment
Evaluation of blue textile dye decolorization by immobilized polyphenol oxidase using pumice stone under optimum conditions
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Industrial dyes are major pollutants in wastewater and river water with an initial visible concentration of 1 mg/L. Recent studies have shown the possibility of using polyphenol oxidase in catalytic biological treatment due to its ability to oxidize a large number of dyes and pollutants in wastewater and the flexibility to work in wide ranges of temperature, pH and salinity. It is easy availability as well as the low economic cost resulting from its use in biological treatments, this enzyme polyphenol oxidase was used. The findings in this study showed that the extraction of polyphenol oxidase (PPO) from potato peel was homogenized with potassium phosphate buffer (0.1 M, pH 7) at a ratio of 1:10 (weight: volume) for two min. The res

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
Green Synthesis of Copper Nanoparticles Using Tea Leaves Extract to Remove Ciprofloxacin (CIP) from Aqueous Media
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     In the present investigation, the synthesis of copper nanoparticles from green tea was attempted and investigated for its capacity to adsorb drugs (Ciprofloxacin). The copper nanoparticles (Cu-NPs) were characterized by different techniques of analysis such as scanning electron microscopy (SEM) images, atomic force microscope (AFM),  blumenauer-emmer-teller (BET), fourier transform infrared (FTIR) spectroscopy, and zeta potentials techniques. Cu-NPs lie in the mesoporous material category with a diameter in the range of 2-50 nm. The aqueous solution was investigated for the removal of ciprofloxacin (CIP) with green tea-synthesized Cu-NPs. The results showed that ciprofloxacin efficiency depe

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Publication Date
Mon Nov 01 2021
Journal Name
Energy Reports
Global solar radiation prediction over North Dakota using air temperature: Development of novel hybrid intelligence model
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Publication Date
Mon Apr 01 2024
Journal Name
South African Journal Of Chemical Engineering
Removal of COD from petroleum refinery wastewater by adsorption using activated carbon derived from avocado plant
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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Pomegranate Peels as Biosorbent Material to Remove Heavy Metal Ions from Industerial Wastewater
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Pomegranate peels were used to remove zinc, chromium and nickel from industrial wastewater. Three forms of these peels (fresh, dried small pieces and powder) were tested under some environmental factors such as pH, temperature and contact time.
The obtained results showed that these peels are capable of removing zinc, chromium and nickel ions at significant capacities. The powder of the peels had the highest capability in bioremoving all zinc, chromium and nickel ions while dried peels had the lowest capacity again for all metals under test. However, the highest capacities were found in a sequence of chromium, nickel and zinc. Furthermore, all these data were significantly (LSD peel forms = 2.761 mg/l, LSD metal ions = 1.756 mg/l) var

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Publication Date
Sun May 18 2014
Journal Name
مجلة المثنى للعلوم الإدارية والاقتصادية
ابداعية الادارة العامة بحث مداخل تحديث بيئة المنظمات العامة
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يمثل الفهم الصحيح لادوار وأشكال الادارات العامة في سعيها لإنجاز الأهداف تلبية للاحتياجات المجتمعية عبر مؤسساتها العامة ، بعداً إستراتيجياً في الأداء الفعال والكفء لهذه الادارات ، وقد كان للتطورات الحاصلة في البيئة الخارجية دوراً مؤثرا أسهم في دفع العديد من الدول لإعادة النظر في أجهزتها الإدارية العامة لتحسين مقدرتها على مواجهة التغيرات المتسارعة والتوجه نحو اعتماد مداخل واستراتيجيات إبداعية حديثة في الع

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Publication Date
Sun Apr 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Identification of Enterococcus faecalis Isolated from Infected Human Tooth Root Canals Human by Using Polymerase Chain Reaction
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     One hundred samples of root canal bacteria were isolated  from patients teeth with primary and secondary infected root canal from all the ages . Biochemical and microscopial tests were done for identification of these isolates. Twenty four isolates were confirmed as       E. faecalis species by using these tests. Genetic diagnosis for the all isolates was also done by using polymerase chain reaction ( PCR ). Thirty two isolates were confirmed to  belong to E. faecalis species by using this test.

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