The role of the internal audit function in reducing the practices of creative accounting : case study in some companies in the provinces of Ain Defla and Chlef

الملخص EN

This study aims to clarify the role of the internal audit function in reducing the practices of creative accountingthrough the case study of some companies in ain defla and chlef provinces.

we used the deductive approach in the theoretical aspect and the inductive approach in the practical aspect.this study concluded that there are not correlation between internal audit and the practices of creative accounting, and there is no impact of internal auditing on creative accounting practices.