عنوان مقاله :
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
پديد آورندگان :
kidaouene, abou bakr essedik hassiba benbouali university of chlef - faculty of economic, commercial and management sciences - labomena laboratory, Chlef, Algeria , gourine, hadj kouider hassiba benbouali university of chlef - faculty of economic, commercial and management sciences - decopils laboratory, Chlef, Algeria
چكيده فارسي :
This study aims to clarify the role of the internal audit function in reducing the practices of creativeaccountingthrough the case study of some companies in Ain Defla and Chlef provinces. We used thedeductive approach in the theoretical aspect and the inductive approach in the practical aspect.This studyconcluded 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.
كليدواژه :
Internal audit , Creative accounting , The International Standards of Internal audit , Code of Professional Behaviour.
عنوان نشريه :
مجلة الاكاديمية للدراسات الاجتماعية و الانسانية
