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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 Jul 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Assessment of Oral Health in Hypertensive Patients Treated with HMG-CoA Reductase Inhibitors (Statins)
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Background: Hypertension is a chronic medical condition in which the blood pressure in the arteries is elevated, it's classified as either primary (essential) hypertension or secondary hypertension, and it increases the risk of ischemic heart disease, peripheral vascular disease and other cardiovascular diseases. Several classes of medications collectively referred to as antihypertensive drugs like beta blockers, calcium channel blockers, angiotensin converting enzyme (ACE) inhibitors, angiotensin receptor blockers, renin inhibitors and statins (HMG-CoA) reductase inhibitor. Statin medication may have some beneficial effects when subjects have dental plaque or signs of periodontitis as gingival bleeding. The purpose of this study were to as

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
The policy of Islamic legislation and its impact on the promotion of the values of justice and the fight against corruption: Legislation, Promotion, Values, Corruption, Justice, Collapse of Nation
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Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Geological Journal
A Predictive Model for Estimating Unconfined Compressive Strength from Petrophysical Properties in the Buzurgan Oilfield, Khasib Formation, Using Log Data
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Unconfined compressive strength (UCS) of rock is the most critical geomechanical property widely used as input parameters for designing fractures, analyzing wellbore stability, drilling programming and carrying out various petroleum engineering projects. The USC regulates rock deformation by measuring its strength and load-bearing capacity. The determination of UCS in the laboratory is a time-consuming and costly process. The current study aims to develop empirical equations to predict UCS using regression analysis by JMP software for the Khasib Formation in the Buzurgan oil fields, in southeastern Iraq using well-log data. The proposed equation accuracy was tested using the coefficient of determination (R²), the average absolute

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Publication Date
Sat Mar 01 2025
Journal Name
Microbial Biosystems
Distribution of cytotoxic necrotizing factor type 1 in clinical isolates of Escherichia coli isolated from urinary tract infections in Iraq
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Uropathogenic Escherichia coli is the main cause of urinary tract infections, the ability of this bacteria to cause urinary tract infections is related to a variety of virulence factors that enhance colonization and evade the immune response, one of these virulence factors is cytotoxic necrotizing factor 1 toxin which converts the glutamine residue to glutamic acid to activated GTPase Rho family. The study was meant to find out the prevalence rate of the cnf1 gene in Uropathogenic Escherichia coli isolated from Iraqi patients. Conventional laboratory methods were used for primary bacterial identification and molecular methods were used to confirm bacterial identity and gene detection. Escherichia coli was identified in 89/165 (53.93%) of th

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Inspiration Of Typed Paintings From Folk Architecture In Asir Region: مريم محمد العمري
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  This research aims to realize one of the pillars of Saudi vision (2030) through searching for new sources full of material folklore that had not previously been studied, so this study will study folk motifs engraved on the doors and windows in the Bani Amru Center in the Al-Namas governorate that is situated in the Asir region , in particular the tribe (Bani Rafe), before being disappeared due to the abandonment of the old architecture by the people of the region and their fascination with modern architecture, therefore I must as one of the people of the region document and preserve that through studying, analyzing, classifying it, then inspiring typed paintings using a new technical typing that have not yet been used in the Kingd

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Inhibitory Effect of Bacteriophages Isolated from Sewage Water in the City of Kirkuk on some Types of Human Pathogenic Bacteria
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Most approaches to combat antibiotic resistant bacteria concentrate on discovering new antibiotics or modifying existing ones. However, one of the most promising alternatives is the use of bacteriophages. This study was focused on the isolation of bacteriophages that are specific to some of commonly human pathogens namely E. coli, Streptococcus pyogenes, Staphylococcus aureus, Proteus mirabilis, Pseudomonas aeruginosa, Salmonella spp. and Klebsiella pneumoniae. These bacteriophages were isolated from sewages that were collected from four different locations in Kirkuk City. Apart from S. pyogenes, bacteriophages specific to all tested bacteria were successfully isolated and tested for their effectiveness by spot test. The most effective

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
A THEORETICAL VISION OF THE METHODOLOGY OF MATCHING AND CONGRUENCE
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Perhaps the issue of media and the press, especially one of the most common topics that people deliberate and deal with permanently and continuously. An issue of such significance has pushed researchers to put the following question, “Is it possible to live without media?”, “Can people ignore the newspaper, radio, TV, or the other communication means?”

The answer is very simple. It is difficult for civilized society to overtake information, or dispense with circulation, at the individual or collective level. Yet, the question of how to make the media and how it determines its content still requires extensive media experience; and knowledge of the social structure and its relations; and ac

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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Total Dissolved Salt Prediction Using Neurocomputing Models: Case Study of Gypsum Soil Within Iraq Region
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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Methods to stimulate consumer desire included in the production of communicative formats for contemporary commercial advertisements.: غسان فاضل الجبوري
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Companies need to educate people about the facts that characterize the business. This is the mission of promotion, it is an important marketing activity, promotion communicates with others and seeks to provide customers with a new business process experience.
Advertising is the most important methods of promotion and the best way to reach an audience. Once the organization advertises its products and services, it can operate in a competitive environment. Marketing competition requires knowledge of humanity that must be affected and convinced. Advertising should create Desires and need for satisfaction. This research comes in the study of visual representations of this psychological incident and how to use it communicatively to create

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Effectiveness of Nanomaterial in the Roof of the Building to Achieve Energy Conservation for Indoor Environment of the Building
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The construction sector consumes large amounts of energy during the lifetime of a building. This consumption starts with manufacturing and transferring building materials to the sites and demolishing this building after a long time of occupying it. The topic of energy conservation and finding the solution inside the building spaces become an important and urgent necessity. It is known that the roof is exposed to a high amount of thermal loads compared to other elements in a building envelope, so this needs some solutions and treatments to control the flow of the heat through them. These solutions and treatments may be achieved by using nanomaterials. Recently, nanomaterials have high properties, so that this made them go

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