الهندسة الاجتماعية لارتكاب الاحتيال و دور التدقيق الداخلي للحد من الظاهرة

الملخص EN

The aim of this paper is to put light on one of extremely dangerous tricking ways, which depends on effective influence and breaking minds, or what is called social engineering, to commit such a tricking electronic crime.

As result, financial establishments, banks and companies are facing this tricking way more than before as a consequence of increasing informatics usage and deals complications.

The growing danger of this phenomenon, which has been developed by the progress of knowledge and information, requires new concepts and mechanisms in order to be in line with this progress.

Thus, and in purpose of putting an end to this phenomenon, the Intern Auditors Organization and trade way organization are putting light on modern directions of intern audit and control, in addition of precising interne audit roles and responsibilities.

In this regard, the “IIA” initiated the development of professional practices during 2010 and 2013.

Therefore, this research examined the role of internal auditing in contributing positively to combating fraud and fraud in business organizations.

The study reached a number of results, the most important of which is that combating fraud and fraud is not the responsibility of internal auditing alone.

Rather, it is a shared responsibility between the various actors in the management of the organization, and in light of these results a set of recommendations were presented.

Key words: Social Engineering, Fraud, Internal Audit, Risk Management