JESD_Vol 04 N 02

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دور التدقيق الداخلي في الحد من ممارسات المحاسبة الإبداعية
(جامعة الوادي - University of Eloued, 2021-09-16) بن عمر, محمد البشير; جديدي, موسى; بن أحمد, أحمد
This study aims mainly to find out the extent of internal audit's contribution to reducing the practice of creative accounting, as we relied on the descriptive and analytical approach in the study, and to achieve its objectives we distributed questionnaires to a sample of economic institutions, professionals and academics, and after completing the answers to the questionnaire we analyzed the data by a program (Spss23) and (Excel2010). This study concluded that there is no significant relationship between the dimensions of internal auditing and creative accounting practices at a level of morale 0.05, and this main result came through a set of sub-results represented in the absence of a statistically significant relationship between the dimensions of internal auditing and creative accounting practices. In each of the (income statement, financial position and cash flow statement) at 0.05 level of significance, the reason for this may be due to the poor training of auditors to face these practices in addition to the difficulty of detecting them