دور مراقب الحسابات الخارجي في الحد من اساليب الاحتيال المحاسبي

الملخص EN

The role played by the external auditor in reducing accounting fraud methods is one of the effective means to correct the course of actions taken by public sector employees, as well as reducing weaknesses and limiting future risks and threats.

the problem of the research is the existence of cases of widespread financial and administrative corruption among some employees of government units, in addition to the failure to implement the instructions and controls issued by the higher authorities, which in turn contributes to the manipulation of the public money of the state, which indicates the weak role of the external auditor in developing and evaluating the internal control system.

the research aims to identify weaknesses and find appropriate solutions that play a major role in reducing errors, fraud and accounting manipulation in the financial statements.

one of the most important results of the research is the weakness of the external auditor in evaluating the internal control system in accordance with international auditing standards, which leads to deficiencies in the business aspects of government units.

one of the most important recommendations of the research is the need for the external auditor to evaluate the policies and methods used in the internal control system and the need for the internal control system to develop control programs and continuous follow-up of the work entrusted to the staff, as well as for the senior management to direct its employees to adhere to the instructions and controls in force and modern.