دور التدقيق الداخلي في الحد من أساليب المحاسبة الإبداعية في المؤسسات الاقتصادية : دراسة ميدانية

الملخص EN

This research aims to identify the role of internal audit in reducing creative accounting methods from the viewpoint of some professional and academic experts in the field of internal audit and accounting.

The research concluded that internal auditing can reduce the creative accounting methods through the internal auditor's commitment to the counter measures applied to the statement of financial position, the statement of income and the statement of cash flows, which contributes to improve the quality of these statements and thus increase their reliance on decision-making.