المراجعة الخارجية و دورها في الكشف و الحد من مخاطر الغش : دراسة حالة مكتب KPMG بالجزائر

الملخص EN

This paper deals with how External audit detects threats that can affects economic entities.

Also it deals with different mechanisms that manage risks; this is in light of ISA240.

Concerning the case study, it included the form approved by KPMG Algiers to identify and assess risks, as the study concluded a set of results, the most important of which is the development of an elaborate system for the management of risks of all kinds, the evaluation and follow-up of this system and the necessary means to confront the risks.