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An effective internal control system should be able to provide managers with increased accountability for their plans and reasonably ensure that the plans they guide reach the set goals. However, effective systems are not limited to digital systems but also systems that can prevent and detect fraudulent activities. The overall goal of this research is to analyze the impact of internal control systems on fraud detection and prevention. It is necessary to set an appropriate tone at the top, and top management should encourage ethical behaviour in a transparent manner. A risk assessment process needs to be set up, and the risk of fraud can be assessed by brainstorming to deceive the organization. It is necessary to create report and the investigation process. Thus, this work attempted to review and analyze 20 articles among different countries to reveal the importance of internal control system in preventing and detecting fraud in commercial companies. It is discovered that it has a significant role in fraud prevention.

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PurposeCurrent article aims to investigate the positive link between knowledge sharing (KS), innovative culture (IC), quality of work life (QWL) and innovative behaviours (IB) at higher education institutions in Iraq's Kurdistan Region.Design/methodology/approachThe study's data was gathered from academic staff at various universities in Iraq's Kurdistan Region. A total of 212 data were collected via survey questionnaire and analysed using structural equation modelling.FindingsIt was discovered that KS has direct and significant positive effects on IC, QWL and IB; IC had direct positive effects on IB; QWL had no considerable influence on IB and IC had a significant mediation and moderation roles between KS and IB. As a result, it is advised that universities in the region are strongly support IC to increase IB among academicians.Research limitations/implicationsFirstly, the data has been collected during the crises time that the lecturers were not receiving regular salary. This might change their quality work life perception. Secondly, data has been collected only from Sulaymaniyah city; other parts of the Iraq could have different perceptions. Lastly, sample size might be another limitation of the study.Practical implicationsIt is recommended that universities in the region should strongly support IC to increase IB among academicians, in terms of providing flexible working schedule and conditions, fair opportunities for promotion, and share decision making responsibilities.Social implicationsKS and IC has significant impacts on IB among the academicians. Accordingly, university administrative should improve policies increase KS behaviours and provide IC that academicians feel more comfortable culture to be innovative. Therefore, current paper recommends, tolerance to failure, openness to new ideas and participation to the decisions to improve IB among the academicians.Originality/valueThe paper is important that investigate KS and IC at the higher education institutions in Kurdistan region. Further, QWL perception has been investigated respectively. However, it has been observed that lecturers do not have quality of life perception at the investigated period of time.

This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the going concern assumption which consider the future financial conditions of the companies. We interviewed two professional individuals in the Directorate of financial supervision office who are auditing both governmental organizations and private sectors in Kurdistan region. Likewise, 4 owners of the companies who have faced bankruptcy risk in Kurdistan have been interviewed as well. Their main job was manufacturing before they have failed. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending the companies to improve their financial situations.