University of Kerbala
Faculty Administration and Economics / University of Kerbala has discussed ” efficiency of internal auditor and its impact on limiting creative accounting practices”.
The thesis aims at measuring the ability of the internal auditor to face risks of creative accounting that are practiced at level of some enterprise management and its impact on producing reliable financial reports, and drawing the attention to internal auditors to seek for developing their scientific and practical competence to meet the challenges of creative accounting.
The thesis, which is entitled “ Scientific and Professional Efficiency of Internal Auditor and their Impact on Limiting Creative Accounting Practices to Produce Reliable Financial Reports,” which is presented by Somaya Ali Kadhim, includes designing a questionnaire as a tool for collecting data consisting of 120 questionnaire forms and distributing them to internal auditors in Iraqi companies listed on Iraq Stock Exchange.
The thesis concludes that internal auditors’ possession of professional and academic certificates, their skills and knowledge in field of accounting, economics and technology, their periodic participation in training courses in field of accounting and internal auditing and their commitment to rules and behaviours of profession enhance their efficiency in detecting manipulations and creative accounting practices.
The study recommends raising awareness of internal auditors in field of accounting and auditing by introducing them to specialized courses to reveal the motives and practices of creative accounting and to limit them.
