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The impact of internal audit functions on the quality of financial statements
Joint Authors
Suwaylih, Umaymah
Zahrawi, Afaf
Source
Issue
Vol. 7, Issue 1 (30 Apr. 2021), pp.1095-1110, 16 p.
Publisher
Tahri Mohamed Bechar University Faculty of Economic Commerce and Management Sciences
Publication Date
2021-04-30
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Topics
Abstract EN
This study aims to determine the impact of internal audit functions, on the quality of financial statements, that because internal audit perform professional services to help the accounting unit management to produce high quality of financial statements that can be credible for those who are interested in the economics of financial institutions.
In order to achieve the objectives of the study.
We conducted a field study in SONACOM (EMO), We used descriptive approach in the theoretical part, and case study approach in the practical part.
The study found that there is a positive impact of internal audit functions on the quality of financial statements and accounting informations, this study recommends the necessity for organizing training for internal auditors, to increase its efficiency within the institution.
American Psychological Association (APA)
Suwaylih, Umaymah& Zahrawi, Afaf. 2021. The impact of internal audit functions on the quality of financial statements. Al-Bashaer Economic Journal،Vol. 7, no. 1, pp.1095-1110.
https://search.emarefa.net/detail/BIM-1164295
Modern Language Association (MLA)
Suwaylih, Umaymah& Zahrawi, Afaf. The impact of internal audit functions on the quality of financial statements. Al-Bashaer Economic Journal Vol. 7, no. 1 (2021), pp.1095-1110.
https://search.emarefa.net/detail/BIM-1164295
American Medical Association (AMA)
Suwaylih, Umaymah& Zahrawi, Afaf. The impact of internal audit functions on the quality of financial statements. Al-Bashaer Economic Journal. 2021. Vol. 7, no. 1, pp.1095-1110.
https://search.emarefa.net/detail/BIM-1164295
Data Type
Journal Articles
Language
English
Notes
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Record ID
BIM-1164295