دور التدقيق الداخلي في الحد من ممارسات الغش واالحتيال في المؤسسات االقتصادية

Résumé: This study aims to shed light on the role of internal audit in reducing fraud and fraud practices in economic institutions, where the problematic of our research is: “What is the role of internal audit and what is the extent of its ability to reduce fraud and fraud practices (the case of the Real Estate Promotion and Administration Bureau in Ghardaia)?" In our endeavor to respond to the problem, we touched upon a glimpse of internal auditing, as well as the role of the internal auditor in identifying fraud and errors and highlighting its importance for the institution. Finally, some previous studies related to the subject were relied upon, with similarities and differences, then the case study came as an attempt From us to know the role that the internal auditor plays in determining fraud and errors committed in the organization, as well as making a number of suggestions, the most important of which are: 1) The need for internal auditors to adhere to the profession's ethics; 2) Increasing interest in internal auditing and supporting it with the capabilities necessary to obtain good results; 3) The need to pay attention to the internal audit cell within an institution and give it more independence; 4) Reconfigure workers to avoid all kinds of unintended mistakes; 5) Imposing the maximum disciplinary punishment against the perpetrators of repeated mistakes, if they are due to recklessness and indifference Key words: internal auditor - internal control - internal audit - fraud - fraud

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