التدقيق الداخلي و دوره في الحد من الاحتيال الوظيفي

Abstract

The aim of this study was to determine the role of internal auditing in reducing occupational fraud. To achieve the study's objectives, we designed a questionnaire and distributed it to employees of the electricity and gas distribution company - Sonelgaz - in the province of Aïn Témouchent, randomly. The study concluded that there is no significant impact of internal auditing on occupational fraud in Sonelgaz Company in Aïn Témouchent province, indicating the need for the company to implement strict procedures regarding its internal auditing operations to ensure its objectives by knowing its assets and resources accurately. "