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Role of Legal Auditor as an Auxiliary of Justice in Reducingthe Spread of Financial Corruption in Companies and Organizations in Algeria: A Case Study of a Sample of Legal Auditors

المصدر: مجلة اقتصاد المال والأعمال
الناشر: جامعة الشهيد حمه لخضر الوادي
المؤلف الرئيسي: Seffahlou, Rachid (Author)
المجلد/العدد: مج9, ع1
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2024
الشهر: ماي
الصفحات: 365 - 384
ISSN: 2543-3660
رقم MD: 1474919
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Financial Corruption | Legal Audit | Legal Auditor | Financial Crimes | Ethical Behavior
رابط المحتوى:
صورة الغلاف QR قانون
حفظ في:
LEADER 01980nam a22002177a 4500
001 2218610
041 |a eng 
044 |b الجزائر 
100 |a Seffahlou, Rachid  |e Author  |9 782233 
245 |a Role of Legal Auditor as an Auxiliary of Justice in Reducingthe Spread of Financial Corruption in Companies and Organizations in Algeria:  |b A Case Study of a Sample of Legal Auditors 
260 |b جامعة الشهيد حمه لخضر الوادي  |c 2024  |g ماي 
300 |a 365 - 384 
336 |a بحوث ومقالات  |b Article 
520 |b This study aims to highlight the role of the legal auditor as an auxiliary of justice in reducing financial corruption in the companies and organizations that he controls. To achieve the objectives of the study, the descriptive approach was used in the theoretical aspect, and a questionnaire was designed and distributed to the legal auditors and the sample of study included 52 items. The study concluded that there are certain operations that managers exploit to misappropriate company funds, and that the good initial and continuing training of the auditor as well as his respect for the rules of ethical behavior help him to discover financial crimes in companies, and that the reporting of these crimes to the public prosecutor limits their spread, because he is considered as an auxiliary of justice and as a watchful eye for the owners and shareholders toward their companies and organizations. 
653 |a الشفافية المالية  |a غسيل الأموال  |a الكفاءة المهنية 
692 |b Financial Corruption  |b Legal Audit  |b Legal Auditor  |b Financial Crimes  |b Ethical Behavior 
773 |4 الاقتصاد  |6 Economics  |c 025  |e Journal of the Economics of Finance and Business  |f Mağallaẗ iqtiṣād al-māl wa al-aՙmāl  |l 001  |m مج9, ع1  |o 1985  |s مجلة اقتصاد المال والأعمال  |v 009  |x 2543-3660 
856 |u 1985-009-001-025.pdf 
930 |d y  |p y  |q n 
995 |a EcoLink 
999 |c 1474919  |d 1474919