المسؤولية الجنائية لمراقب الحسابات

Abstract EN

economic prosperity.

The company includes "whether it comes to companies companies or money companies" on a group of devices, including those that handle matters related to management and management such as the Board of Directors Including what is related to financial and accounting matters.

In this case, the matter relates to the system of auditors, so that the latter has a set of powers and plays many roles within the company, especially in the areas of oversight, examination and audit permanently for the company’s documents And collecting information of interest to it from others, which makes the auditor a legitimate tool within the company to control violations and crimes committed by its agencies, whether those related to the performance of the job Or those that relate to exercising the oversight function, knowing that criminal accountability may take place either based on the general rules regulated in the Criminal Law Group or under the rules for the field of business in the event that he committed acts that are crimes according to the concept of these special laws.