دور المراجعة الداخلية في الحد من اساليب المحاسبة الابداعية دراسة تحليلية من وجهة نظر المحاسبين والمرجعين والاداريين في المصارف التجارية بمنطقة مرزق

Abstract

This study aimed to know and highlight the role and effectiveness of internal auditing in limiting creative accounting practices in commercial banks in Murzuq region. In commercial banks in Murzuq region, the researcher relied in data analysis on the package program (EXCEL), and the electronic spreadsheet processor (SPSS) program. The study concluded that internal audit contributes to providing high quality financial statements that can be relied upon in making decisions, and that internal audit has an effective role in limiting creative accounting practices through the auditors’ commitment to professional ethics and the professional competence they enjoy in performing their tasks.

The study recommended that banks pay attention to the application of effective control procedures that help in limiting creative accounting practices on the financial statements. Also, commercial banks must issue strict legislation that includes deterrent penalties for cases of manipulation and distortion in financial statements, and to limit the use of illegal techniques of creative accounting methods.