وظيفة التدقيق الداخلي كآلية رقابية للحد من احتيالية المحاسبة الإبداعية

الملخص EN

Where this study found that the internal audit function can identify fraudulent practices that occur within institutions, through the various tasks carried out by the internal auditor in order to extract weaknesses and discover abuses, with the aim of taking preventive and corrective measures by providing recommendations and instructions contained in the report issued about the audit profession.