Master’s thesis submitted to the Board of the College of Administration and Economics – University of Karbala It is part of the requirements for obtaining a master’s degree in accounting sciences

written by

Sumaya Ali Kazem

Supervised by

Prof. Dr

Asaad Mohammed Ali Wahhab Al-Awaad

Abstract

The aim of the research is to identify the role of the internal auditor in limiting creative accounting practices, and to measure the impact of the scientific and practical efficiency of the internal auditor to reduce these practices, and to measure the ability of the internal auditor to face the risks of creative accounting practiced at the level of some institutions management and its impact on producing reliable financial reports. And he drew the attention of internal auditors to seeking to develop their scientific and practical competence to meet the challenges of creative accounting.                                                                                             

To achieve this goal, a questionnaire was designed as a tool for collecting data consisting of 120 questionnaire forms and distributed to the internal auditors in the Iraqi companies listed in the Iraqi Stock Exchange. The results showed that there is an impact of the scientific and professional competence of the internal auditor in limiting creative accounting practices, and reaching several conclusions, the most important of which is that the internal auditors possess professional and academic certificates, their skills and their knowledge in the field of accounting, economics and technology, and their periodic participation in training courses in the field of accounting And internal auditing and their commitment to the rules and behaviors of the profession, all of this enhances their efficiency, and thus they are able to discover manipulations and creative accounting practices, and this in turn gives reliability to financial reports, and based on the previous conclusions, the study recommends raising the awareness of internal auditors in the field of accounting and auditing through their introduction of specialized courses To reveal the motives and practices of creative accounting and how to reduce them.

Master’s thesis submitted to the Board of the College of Administration and Economics – University of Karbala It is part of the requirements for obtaining a master’s degree in accounting sciences

written by

Sumaya Ali Kazem

Supervised by

Prof. Dr

Asaad Mohammed Ali Wahhab Al-Awaad

Abstract

The aim of the research is to identify the role of the internal auditor in limiting creative accounting practices, and to measure the impact of the scientific and practical efficiency of the internal auditor to reduce these practices, and to measure the ability of the internal auditor to face the risks of creative accounting practiced at the level of some institutions management and its impact on producing reliable financial reports. And he drew the attention of internal auditors to seeking to develop their scientific and practical competence to meet the challenges of creative accounting.                                                                                             

To achieve this goal, a questionnaire was designed as a tool for collecting data consisting of 120 questionnaire forms and distributed to the internal auditors in the Iraqi companies listed in the Iraqi Stock Exchange. The results showed that there is an impact of the scientific and professional competence of the internal auditor in limiting creative accounting practices, and reaching several conclusions, the most important of which is that the internal auditors possess professional and academic certificates, their skills and their knowledge in the field of accounting, economics and technology, and their periodic participation in training courses in the field of accounting And internal auditing and their commitment to the rules and behaviors of the profession, all of this enhances their efficiency, and thus they are able to discover manipulations and creative accounting practices, and this in turn gives reliability to financial reports, and based on the previous conclusions, the study recommends raising the awareness of internal auditors in the field of accounting and auditing through their introduction of specialized courses To reveal the motives and practices of creative accounting and how to reduce them.