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Effects of creative accounting on financial statements and the role of internal audit in disclosing and excluding them - a case study

GMTCC
2021-02-22

 the contribution of internal audit in limiting the negative impact of creative accounting practices

. With the increase of these practices and the collapse of international companies

, it became highly important to seriously look for the most effective solutions to adress these practices.

This article has shown that the internal auditors; considered as the most important party in this issue

; can identify the main threats in the institution through their audit assignments in order to take corrective measures

to protect it and come out with the recommendations in the report of the audit task.