The Higher Institute for Accounting and Financial Studies participated in the sixth international conference under the slogan (Innovation and Leadership in Modern Trends of Science and Knowledge), which Al-Manara Foundation for Development and Education organized in cooperation with the University of Mosul, Aqaba University of Technology, Al-Zahra University for Women, Diyala University and the Higher Institute of Engineering and Technology – Egypt, which was held in the Arab Republic of Egypt, with the participation of researchers from various Iraqi and Arab universities.
The Institute’s participation included two researches by Prof. Dr. Khawla Hussein Hamdan entitled “Evaluating the internal control of pioneering research projects according to the COSO framework to achieve sustainable development. The research aimed to identify each (internal control according to the COSO framework, research pioneering projects and sustainable development, and to prepare a proposed model for evaluating internal control research pioneering projects to achieve sustainable development according to the COSO framework), by relying on a survey list containing a set of questions according to the elements of the framework (control environment, risk assessment, information and communication, control activities, follow-up activities). The research reached the need to evaluate the internal control of research pioneering projects to determine their effectiveness in achieving sustainable development goals and to identify and address the strengths and weaknesses of the internal control system.
As well as the second participation of the Institute in the aforementioned conference came with research by the teacher, Dr. Saba Karim Abboud, entitled “Creative Accounting and its Reflection on Financial Statements: An Applied Study in a Number of Public and Mixed Sector Companies” The research aimed to shed light on the methods of identifying and detecting creative accounting and indicating its reflection on the financial statements in a number of public and mixed sector companies.