الخلاصة:
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
