دور محافظ الحسابات في اكتشاف الغش و أخطاء القوائم المالية : دراسة عينة من محافظي الحسابات

الملخص EN

The objective of this study is to analyse the role of the governor of accounts in the detection of fraud and errors in the financial statements prepared in accordance with the financial accounting system.

the t-test was used for two independent samples representing the activity of the governor of accounts at the level of three Algerian states (Sétif, M'sila and Bordj Bou Arreridj)and the corresponding fraud and errors in the financial statements of the institutions under review.

the study found that the governor of the accounts does not detect errors and fraud in order to correct them and provide advice to management ; this role rests with the internal auditor.

nor may he give any information to the parties concerned, competitors for example; otherwise, he will be prosecuted.