آثار المحاسبة الإبداعية على القوائم المالية و دور التدقيق الداخلي في الكشف عنها و استبعادها : دراسة حالة

الملخص EN

This article attempts to spot light on the contribution of internal audit in limiting the negative impact of creative accounting practices.

With the increase of these practices and the collapse of international companies, it became highly important to seriously look for the most effective solutions to adress these practices.

This article has shown that the internal auditors; considered as the most important party in this issue; can identify the main threats in the institution through their audit assignments in order to take corrective measures to protect it and come out with the recommendations in the report of the audit task.

Thus, it can fairly be said that the contribution of internal audit is indirect, since the audit direction does not program specific missions to uncover creative accounting.

Moreover, the practices discovered in the institution under study were done with the aim of amplifying the turnover and effecting the rewards that managers receive.