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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
Thu Aug 01 2024
Journal Name
Journal Of Engineering Research
Design, analysis and development of a proton exchange membrane in fuel cell
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Publication Date
Fri Apr 01 2016
Journal Name
Communications In Nonlinear Science And Numerical Simulation
Simultaneous determination of time and space-dependent coefficients in a parabolic equation
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Publication Date
Wed Dec 15 2021
Journal Name
Al-adab Journal
A Feminist Rhetorical Analysis of Anti-feminist Poetry in English and Arabic
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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological analysis of the drawings of prisoners in the Kurdistan
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The goal of current research to identify the implications of intellectual and psychological drawings of women in prison in Sulaimaniya province through her paint and collected through cooperation with the creativity of the development organization of women in Sulaimaniya, consisted search of five chapters, the first chapter contains the goals of the research and its problem and its significance in addition to its limits and determine the terminology, while the second chapter included the theoretical framework and the literature on the subject of the search, and in the third quarter where he explained the researchers research methodology and procedures, either in the fourth quarter may offer researchers graphics prisoners and then read th

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Publication Date
Wed Nov 27 2024
Journal Name
Frontiers In Education
The impact of using artificial intelligence techniques in improving the quality of educational services/case study at the University of Baghdad
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The utilization of artificial intelligence techniques has garnered significant interest in recent research due to their pivotal role in enhancing the quality of educational offerings. This study investigated the impact of employing artificial intelligence techniques on improving the quality of educational services, as perceived by students enrolled in the College of Pharmacy at the University of Baghdad. The study sample comprised 379 male and female students. A descriptive-analytical approach was used, with a questionnaire as the primary tool for data collection. The findings indicated that the application of artificial intelligence methods was highly effective, and the educational services provided to students were of exceptional

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Visions in the poetry of Yahiya Ibn Hakam AL- Chazali: Visions in the poetry of Yahiya Ibn Hakam AL- Chazali
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Conclusion and results
1. The research concluded through considering the rhetorical visions,
appropriate relationships between utterances with a language derived
from the reality of the social, religious, and, cultural life.
2. The poet compound between realism and the documentation of the
poetic structure, its depth, and the conjugation of its symbolic
metaphors, and also between its phonetic music and the right artistic
nature and the inanimate rules to take in consideration what Dr. Ahmad
Haikal concluded that the tried to com up with something better than
that of the previous generation, but he is still following their orbit, and
their trend method of poem building.
3. The realistic images visionary r

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The Neglected Narrators in " Weak and Abandoned narrators" Book of Al-Darqutni and Their Relationship to the Abandonment
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The research handles the prominent books of The Weak and Unknown Narrators , which is written by Imam Abu Al-Hasan Al-Daraqutni. It contains a brief introduction about the book and about Abu Bakr Al-Barqani, as well as Abi Mansour Ibn Hamkan.

The research handles the issue of unknown narrators and their relationship to the abandonment stipulated in the preamble to the book.

The research dealt with the identification and comparison between the sayings of Al-Daraqutni and his students - especially Al-Burqani, the publisher of his knowledge, as he is the one who narrated the sayings of Al-Daraqutni. The study concluded that the principle is to abandon the me

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
The importance of Kurdish songs and games in building the child's personality: كونا قادر محمد
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  The popular Kurdish songs and games for children are among the simplest types that can be close to the child’s interest, because we estimate that this segment is limited by its meanings and goals charged with competition and the fall of its innate biological energies, in the early years of the stages of development and growth of human mental, psychological, and muscular skills, Passionate about knowing and discovering the general decree of life, and getting acquainted with the logical rulings that surround his new law, but instinctively it approaches everything that is simple in terms of understanding and palatability, as these games and songs are simple and easy in their melodic elements and elegance Conscious and kinetic are a

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Publication Date
Fri Dec 01 2017
Journal Name
International Journal Of Science And Research
Theoretical and Experimental Study of Nanofiltration and Reverse Osmosis Membranes for Removal of Heavy Metals from Wastewater
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The present work aimed to study the efficiency of nanofiltration (NF) and reverse osmosis (RO) membrane for heavy metal removal from wastewater and study the factors affecting the performance of these two membranes: feed concentrations for heavy metal ions, pressure, and flow rate. The experimental results showed, heavy metals concentration in permeate increase with raise in feed concentrations, decline with increase in flow rate. The raise of pressure, heavy metals concentration decreases for RO membrane, but for NF membrane the concentration decrease and then at high pressure increase. The rejection percentage for chromium in NF and RO is 99.7% and 99.9%, for copper is 98.4% and 99.3%, for zinc is 97.9% and 99.5%, for nickel is 97.2% and

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Most preference colours for Iraqi Femal clothes in university level and theire psychology efect
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Colour is part of human environ ment and is present almost every
where in cluding clothes.
Clours have positive and negative effects on the person's psychology.
Thus we can ask the following question: what are the clours preffered
by the Iraqi females in the university level and what is the lightness and purity
of these colours and their effect on their psychology?
In this research we included 563 Baghdad university female student for
the year 2005-2006.
The question are included anumber of qnestions that gave answers to
the research main objectives.

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