دور التدقيق الداخلي في الحد من ممارسات المحاسبة الإبداعية
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Date
2021-09-16
Journal Title
Journal ISSN
Volume Title
Publisher
جامعة الوادي - University of Eloued
Abstract
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
Description
مقال
Keywords
المدقق الداخلي، التدقيق الداخلي، المحاسبة الإبداعية، المعايير، المؤسسات الاقتصادية.
Citation
بن عمر ، محمد البشير . جديدي ، موسى . بن أحمد ، أحمد . دور التدقيق الداخلي في الحد من ممارسات المحاسبة الإبداعية . مجلة الاقتصاد والتنمية المستدامة.مج 04. العدد02. 2021/09/16 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل].