مساهمة التدقيق الداخلي في الحد من أثار المحاسبة الإبداعية على القوائم المالية : دراسة ميدانية لعينة من الأكاديميين و المهنيين

الملخص EN

The aimed at clarifying the role of internal auditing in reducing the practices and effect of creative accounting on the financial statements, based on a survey of the opinions of a sample of academic and professionals, the sample of the study was 34, the study found that creative accounting effects the credibility of the financial statement, reduced creative accounting practices, which reflected positively on the credibility of the financial statement and therefore the ability to rely on them in drawing plans and decision-making.