الخلاصة:
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.
