دور الشخصية القيادية والكفاءة المهنية للمدقق الداخلي في الحد من الاحتيال والغش في البيانات المالية

Rp-The Role of Leadership personality and Professional efficiency of Internal Auditor in Reducing Fraud in the financial statements .pdf

The research aims to know the role of the leadership personality and the professional efficiency of the internal auditor in reducing fraud in the financial statements (FFS) of organizations, by knowing the degree of availability of both of the leadership traits and the degree professional efficiency of the internal auditor and their relationship in detecting FFS, as well as by enable senior managements to select internal auditors with such characteristics to detect and reduce FFS. To achieve this goal, a questionnaire form was prepared and distributed by the researcher and was relied on, in which comprehensive questions were placed according to the objectives and hypotheses of the study. The researcher used two methods which are the inductive and the deductive method. The deductive method was relied on in enrichment of the Theoretical aspect of the study by the books, journals, studies, and theses. The inductive method was relied on in the practical aspect of the study, and was done by a questionnaire distributed to a sample of specialists. The research reached many conclusions, the most important of which is that there is an impact of the leadership personality of the internal auditor on detection and limiting fraud in financial statements, and there is an impact of the scientific and professional efficiency of the internal auditor on detecting and reducing fraud in financial statement.