مسئولية المحاسب و مراقب الحسابات عن اكتشاف و الحد من الفساد المالي و الإداري

Abstract EN

Controversy escalated after the collapse of major companies in the United States such as World com and Enron company Enron in the United States and Parmalat Italy, and after the global financial crisis, and after every earthquake suffered by countries or a major company, the fingers point to the role of the auditor He assumed great responsibility in this regard, and even began to talk that the accounting and auditing profession did not achieve the hopes of the beneficiaries of financial reports after these collapses because of the negative repercussions and multiplier on the local and global economy, and the emergence of a gap in expectations between what is expected of the audit profession and What is achieved pursuant.

Corruption is the abuse of official power, whether in the field of public finances, influence, non-compliance with regulations or nepotism, and everything that harms the public interest and maximizes personal interest.

The importance of this study stems from the attempt to find answers to the questions that have increasingly been raised recently by many categories of financial reporting beneficiaries, and to note that multiple audiences blame auditors for failing to detect corruption and increasing lawsuits against them in recent years.

In addition, criticism of the audit profession has increased from various users of financial reporting, which has resulted in a lack of confidence in it.

In order for the audit profession to continue to perform its duty and maintain its role in strengthening the national economy and its development in light of the many economic challenges, there is also a need to link the audit with corporate governance and the fight against corruption.

Therefore, the definition of corruption, its relationship to corporate governance, the issue of fighting corruption in business and how to mainstream ethics within corporate governance will be examined.