أثر جودة التدقيق الداخلي على المحاسبة الإبداعية للقوائم المالية

Abstract

The aim of the study is to identify the impact of internal audit quality in reducing the effects of creative accounting , by addressing internal auditing concepts and the various creative accounting practices , and then trying to measure the contributions of internal audit quality in reducing the effects of creative accounting . To fulfill the purposes of the study and to test the validity of the hypotheses , we used a aself administered questionnaire and was ultimately distributed to a the sample of the study that included 22 respondents . The study concluded the following findings : The quality of the audit contributes to reducing the effects of creative accounting : Creative accounting depends on fraudulent methods and unprofessional practices that negatively affect the value of the institution . In light of these results , the study emphasizes the need for practitioners of the accounting and auditing professions to undergo training on permanent basis, invigorating the role of professional organizations and the bodies responsible for regulating the accounting profession in Algeria and increasing their role in enhancing the quality of internal auditing and reducing creative accounting practices.