دراسة مقارنة بين ممتهن المحاسبة الجنائية وممتهني الهيئات الرقابية والعمل المحاسبي في الجزائر

الملخص EN

This research aims to study the forensic accounting profession by presenting its conceptual framework, and the role it plays in combating fraud in the field of money and business through special methods and techniques that require skills and competencies that must be available in its profession where those skills and qualifications were compared.

With the provisions of Algerian law for the conditions that must be fulfilled by professionals in the work of auditing and accounting in Algeria, as well as the tasks entrusted to them.

The study concluded that specialists in the field of auditing and accounting in Algeria practice legally recognized professions and have the competence and experience that enable them to perform their tasks professionally.

Other relevant and legal professions must be adapted to enable these professionals to increase their professional competence by creating a qualified qualification to work as an independent forensic accountant and use his expertise to solve corruption cases.