Global Journal of Economics and Business

Volume 8 - Issue 3 (7) | PP: 438 - 453 Language : العربية
DOI : https://doi.org/10.31559/GJEB2020.8.3.7
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Integrative Role of Internal and External Auditing to Reduce Creative Accounting Practices on Financial Statements )A field Study on a Number of Audit Firms, Joint Stock Companies and Academics in the City of Jeddah(

Mona Abdelrhman yagoub ,
Ashwag Moshabab Alasmary
Received Date Revised Date Accepted Date Publication Date
7/4/2020 28/4/2020 17/5/2020 14/7/2020
Abstract
The study aimed to highlight the integrative role between internal and external auditing to limit creative accounting practices on financial statements. To achieve the goals of the study,a field study was conducted on a sample of academics from members of the teaching staff and internal auditors in a number of joint-stock companies, as well as external auditors in the big four firms to seek their views and reach conclusions that contribute to solving the study problem. The study reached a number of results, the most important of which is that the integration between the internal audit system and the external audit is beneficial in understanding the internal control system, reducing costs, duplication of efforts, promoting effective and regular communication to implement the audit process. This integration also has an effective role in limiting creative accounting practices on The financial statements and then help in achieving their credibility, and one of the most important recommendations of the study is that companies should work to enhance the integrity of internal and external auditing systems because this benefits the implementation of the audit process in all its stages and achieve its goals, as well as the companies attention by applying effective control measures that help limit creative accounting practices on financial statements and thereby achieve their credibility.


How To Cite This Article
yagoub , M. A.& Alasmary , A. M. (2020). Integrative Role of Internal and External Auditing to Reduce Creative Accounting Practices on Financial Statements )A field Study on a Number of Audit Firms, Joint Stock Companies and Academics in the City of Jeddah( . Global Journal of Economics and Business, 8 (3), 438-453, https://doi.org/10.31559/GJEB2020.8.3.7

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