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تاثير المعلومات المحاسبية المضللة على تقويم نظام الرقابة الداخلية == Effect of Misleading Accounting Information To Evaluate Internal Control System
Author name:
تيسير محمد جمعة الفلاحي
Supervisor name:
صفوان قصي عبد الحليم الطه
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3511 - p.pdf
Abstract:
ان سلسلة الازمات الاقتصادية والمالية التي شهدها الاقتصاد العالمي ادت الى زيادة الوعي باهمية الرقابة الداخلية , لانه يعد احد الدعائم الرئيسية في اي وحدة اقتصادية, اذ انه يعمل وفق مجموعه من الخطوات والاجراءات المتعلقة بالقوانين واجراءات حماية الموجودات من ا | That the economic and financial crises in the world economy series led to increased awareness of the importance of internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies and regulations and Laws and verification of asset protection from theft and embezzlement procedures, also works imparted confidence on accounting information through validation of accounting information, analysis and discovery of the misleading. The of the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting.The research aims to the relationship between the accounting system and internal control system, and the concept of misleading accounting information statement and identify the factors that lead to misleading accounting information, as well as detect misinformation in accounting information and correlate it with the results of the evaluation of the internal control system. Where questionnaires to discover the strength and weakness of internal control system in detecting deception practices in accounting information, additionally analyzed reports of the external auditor for the sample companies To detect misinformation , As it has been the use of a set of statistical methods for analysis of relevant variables Find information and test hypotheses, including the percentages and the weighted samples t test for average calculations to test the relationship between the (FFS and NON - FFS) for each account. After the test the research hypotheses study found a set of conclusions, represented the most important of the following : .1. Through the analysis of the reports of the external auditor found no obligation sample companies search the local accounting rules, including accounting rule number (5) Inventory and accounting rule (4) accounting for the effects of the change in foreign exchange rates which affected the validity of the balances shown in the financial statements.2. through a simple linear regression results turned out that most of the accounts has no effect on the appearance of misleading accounting information (sales, total assets, working capital, debtors , inventory, total debt) Research presented a number of recommendations, : 1. Assessment of the internal control system continuously according to the external auditor's observations and that it contributes to reducing practices that result in misinformation and reporting, and ensuring the operation of the internal audit committee help to identify existing strengths and weaknesses in the internal control system for the purpose of processing.2. The need for coordination between the departments of companies productivity and financial oversight that would assist in the performance of internal oversight work better, work on comparisons with similar companies to exchange ideas and solutions to problems.
