مسؤولية محافظ الحسابات في الحد من التلاعب في القوائم المالية - دراسة ميدانية لعينة من ولاية غرداية

Abstract

تهدف الدلااسة إلى تحديد مدى مسؤولية محافظ الحسابات اتجاه التلاعب في القوائم المالية و التعرف على طبيعة أخطاء وأنواعها وأساليب التلاعب ومعرفة الاجراءات المتخدة من قبل محافظ الحسابات لمنع وجود غش وتلاعب ولتقيق ذلك تم توزيع استبيان على عيتة من المجتمع تشمل ثلاث فئات وهي مهنيين والاكادمييين وعاملين لدى مؤسسات بولاية غرداية The study aims to determine the extent of the responsibility of the governor of the accounts direction of manipulation in the financial statements, and to identify the nature of the errors and the types and methods of manipulation, and knowledge of the actions taken by the governor accounts to prevent the existence of fraud and manipulation, and to achieve this questionnaire was distributed to a sample of the community include three categories: professionals and academics and employees of state institutions of Ghardaia. The reached results that there is a broad consensus among respondents about the impact of some factors on the governor accounts responsibilities in detecting manipulation of the most important competence and professional experience and instead care professional enough during the performance of his duties, and the commitment of the Governor of the accounts about the disclosure in his report on the presence of errors and fraud, and The governor of Accounts is responsible for mistakes by the administration he is heading off and reported. It concluded: emphasis on the need for the governor accounts ethics and rules of professional conduct, and to follow and implement the procedures stipulated by the International Standard (240) for all of Governors of the accounts for the purpose of increasing the efficiency of the accounts and the role of the governor in the discovery of fraud and manipulation.