internal audit administration in companies operating in the public and semi-public and private sectors in the Kingdom of Saudi … Arabia, during the different stages of the internal audit process. In describing the reality, the research counted on a … of internal audit sufficient authority to communicate results and reports on an ongoing basis, It is considered among the …

' valuation by IAS 36 and Algerian Financial Accounting System. What reflects its importance in displaying the factors that …

English Abstract: The impairment of assets is the most used method in current accounting practice, in order to process … accounting choices for the valuation of non-current assets according to the SCF. In this paper we attempted to clarify the …

English Abstract: The research interest to study a one of the important topics in the administrative and accounting … fields of knowledge the subject is financial and administrative corruption, and depends upon the foundations of ethics among …-level factors on regulatory tools accounting as ethical moral during the anti-corruption should be more attention to judicial …

English Abstract: The research aims to spotlight on the concept of Smart Accounting, how it will be a tool to achieve … and the 17th goals of SDGs to find a relation with smart accounting. The importance of the research relies on the novelty … of the subject and its contribution to finding new dimensions related to accounting and contributes to developing …