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• Create Date July 23, 2020
• Last Updated July 23, 2020

دور لجان المراجعة في تفعيل الرقابة على المحاسبة الإبداعية

D/ labidi Mehaouat  / Moumen Fatima-Zahra /  D/ Asma Djarmouni

Abstract:  The purpose of this study is to introduce the creative accounting and identify its different methods, and the role of review  committees in activating the supervision of creative  accounting. In order to achieve the objectives of the study, a questionnaire was designed for auditors, by relying on a group of descriptive and statistical analysis.

The study concluded that the audit committees have an important role in activating the control of creative accounting. The results of the field study showed a strong correlation between the functions of committees and limiting the practices of creative accounting. The study reached a number of recommendations the most important of which is the necessity of obliging the formation of review committees in Algerian institutions, for the importance of the tasks they carry out to activate the control over creative accounting.

key words: Creative Accounting , the review Committees, the  Internal and External Audit, the Internal Control.

Jel Classification Codes: M41, M42, M49.