دور التدقيق الخارجي في مكافحة الجرائم المالية الإلكترونية - رؤية استشرافية نقدية على الساحة المهنية والعالمية –
Résumé
تنتشر الجرائم المالية الإلكترونية، كمرض تقني، بسرعة خارقة في العصر الحالي؛ لا شيء آمن، والشركات تحت تهديدٍ كبير؛ لا تزال تكلفة الاحتيال الرقمي تمثل مشكلة للعديد من المؤسسات بمختلف الاقتصاديات، تستكشف الدراسة كيف يمكن للتدقيق الخارجي توفير وسائل للحد من الاحتيال المالي الإلكتروني وتعزيز فعالية التدقيق التنظيمي للكشف عن مجالات وحالات الاحتيال المحتملة، أصبح الوصول إلى الأدلة أكثر تعقيدًا بشكلٍ متزايدٍ وبأحجام أكبر بكثير مما كانت عليه في عقودٍ سابقةٍ، تقدم النتائج المزيد من الأسئلة المفتوحة والفرص لتطوير وترقية هذا المجال، هناك حاجة ماسة لتطوير برامج تدقيق آلية ومتخصصة لحل المشكلات الرقمية، وثانيًا، توفير المهارات الجديدة المطلوبة من قبل المدققين ليكونوا فعالين في قطاع أعمال ذكي.
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- Les Nunn, Brian L. McGuire, Carrie Whitcomb, Eric Jost (2006), Forensic Accountants: Financial Investigators, Journal of Business & Economics Research, Vol 4, N ° 2, p 06.
- Manoj Kumar Saxena, Nitika Sharma (2021), A Review on Cyber Crime: Some Educational Suggestions to Overcome, Horizons of Holistic Education, Vol 8, n° 02, p 65.
- Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer, Mulatu Fekadu Zerihun (2021), The Integration of Forensic Accounting and the Management Control System as Tools for Combating Cyberfraud, Academy of Accounting and Financial Studies Journal, Vol 25, n° 2, p 01-14.
- Howard Silverstone, Stephen Pedneault, Michael Sheetz, Frank Rudewicz (2012), Forensic Accounting and Fraud Investigation, 3rd Edition, CPE Edition, p 90.
- Cameron S. D. Brown (2015), Investigating and Prosecuting Cyber Crime: Forensic Dependencies and Barriers to Justice, International Journal of Cyber Criminology, Vol 09, n° 01, p 57.
- Amit Wadhwa, Neerja Arora (2017), A Review on Cyber Crime: Major Threats and Solutions, International Journal of Advanced Research in Computer Science, Vol 08, n° 05, p 2217.
- Luminița IONESCU (2017), Errors and fraud in accounting : the role of external audit in Fighting Corruption, Annals of Spiru Haret University, n° 04, p 04.
- Jack Nicholls, Aditya Kuppa, Nhien-an le-khac (2016), Financial Cybercrime: A Comprehensive Survey of Deep Learning Approaches to Tackle the Evolving Financial Crime Landscape, journal of IEEE ACCESS, Vol 04, p 05.
- Lorenzo Franceschi-Bicchierai, How a hacker allegedly stole millions by hijacking phone numbers, Online Available: https://www.vice.com/en/article/a3q7mz/hacker-allegedly-stole-millions-bitcoin-sim-swapping, date consultation : 26/08/2022, p 01.
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- Azizul Kholis, Wanda Prayogi (2020), Analysis Acceptance of E-Audit Application on the Financial Audit Board of the Republic of Indonesia in North Sumatera Regional Office, 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019), Advances in Economics, Business and Management Research, vol 124, p 31.
- Mike Suffield (2020), Auditors of the future – what are the skills needed in a digital age?, Journal of big data & digital audit, n° 01, p 25.
- Gojko Grubor, Nenad Ristić, Nataša Simeunović (2013), Integrated Forensic Accounting Investigative Process Model in Digital Environment, International Journal of Scientific and Research Publications, Vol 03, n° 12, p 03.
- Rasha Kassem and Umut Turksen (2021), Role of Public Auditors in Fraud Detection: A Critical Review, in Contemporary Studies in Economic and Financial Analysis, site: https://www.researchgate.net/ publication/337089583, p 15-17.
- Oyinlola, Ayobami Oluwagbemiga (2010), The role of Auditors in fraus Detection, Prevention and reporting in Nigeria, Library Philosophy and Practice (e-journal), site: https://digitalcommons.unl.edu/libphilprac/517, p 03.
- Gin Chong (2013), Detecting Fraud: What Are Auditors’ Responsibilities?, Article in Journal of Corporate Accounting & Finance, Vol 24, n° 02, site: https://www.researchgate.net/publication/262947270, p 49.
- Dan Ioan TOPOR (2017), The Auditor's Responsibility for Finding Errors and Fraud from Financial Situations: Case Study, International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol 07, n° 01, p 343-344.
- Rasha Kassem, Andrew W. Higson (2016), External Auditors and Corporate Corruption: Implications for External Audit Regulators, Current Issues in Auditing, American Accounting Association, Vol 10, n° 01, p 03-05.
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- Hysen Ismajli, Edona Perjuci, Vlora Prenaj, Medina Braha (2019),The Importance of External Audit in Detecting Abnormalities and Fraud in the Financial Statements of Public Enterprises in Kosovo, Ekonomika, Vol 98, n° 01, p 26, site: https://doi.org/10.15388/Ekon.2019.1.8.
- Akwasi A. Boateng, Gilbert O. Boateng, Hannah Acquah (2014), A Literature Review of Fraud Risk Management in Micro Finance Institutions in Ghana, Research Journal of Finance and Accounting, Vol 05, n° 11, p 44-45.
- Miklos A. Vasarhelyi, Smart Audit: the digital transformation of audit, Journal of big data & digital audit, n° 01, p 28-29.
Publiée
2023-06-12
Comment citer
سعيداني م. ا., زرقون ع. ا., & بكيريج. ا. (2023). دور التدقيق الخارجي في مكافحة الجرائم المالية الإلكترونية - رؤية استشرافية نقدية على الساحة المهنية والعالمية – . Journal of Excellence for Economics and Management Research, 7(1), 193-210. https://doi.org/10.34118/jeemr.v7i1.3628
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