Vol. 19, N°3 (2024)

85

63

The role of internal audit ethical culture and the limitation of creative accounting practices

Résumé

The study explains the essence of internal audit and ethical culture in reducing or limiting the methods of resorting to creative accounting, which would resort to it and exploit the gaps in the financial statements due to the multiplicity of accounting policies and alternatives that create a vacuum that creative accounting quickly devours to beautify the financial statements. In his study, the researcher adopted the inductive method in presenting the problems of the study and to prove his hypotheses in the Applied side and to achieve the objectives of the study, the researcher relied on the descriptive analytical method to accomplish the practical side on the available financial and non-financial data collected about the study sample The study aims to :

- Identify the basic concepts of internal audit and the methods used to reduce creative accounting practices .

- The role of ethical culture and professional ethics to limit creative accounting practices

Comment citer cet article

فاضل حسين عباس و سعيدة دمق (2024) " دور التدقيق الداخلي والثقافة الأخلاقية في الحد من ممارسات المحاسبة الإبداعية " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 3 سبتمبر ، ص121-142