Sonic Exploration: Orchestrating Operational Risks Through Internal Audit

Si Mohamed Bouaziz (), Koukkous Abdellatif () and Maalemi Tarik ()
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Si Mohamed Bouaziz: Faculty of Legal, Economic and Social Sciences of Agadir – Laboratory of Studies and Research in Economics and Management
Koukkous Abdellatif: Faculty of Sciences of Agadir – Laboratory of Mathematics, Computer Science and Applications, Information Security
Maalemi Tarik: Faculty of Legal, Economic and Social Sciences of Agadir – Laboratory of Studies and Research in Economics and Management

Chapter Chapter 21 in Management and Resilience of African Organizations in Times of Crisis, 2024, pp 343-364 from Springer

Abstract: Abstract The accounting industry is currently undergoing significant changes aimed at bolstering ethics and professionalism. The primary focus is on upholding the utmost standards of integrity and independence when it comes to financial reporting. This endeavor is of paramount importance as it plays a pivotal role in fostering investor, shareholder, and general public trust in financial reporting while simultaneously promoting transparency in business transactions. It is imperative for accounting professionals to adhere to ethical standards and regulations to ensure the quality and reliability of financial information. These efforts to enhance ethics and professionalism are indispensable for maintaining transparency, accountability, and the overall credibility of the industry. Furthermore, accounting organizations are actively introducing continuous education programs designed to keep professionals abreast of the latest standards, regulations, and best practices for maintaining high levels of integrity and independence. Encouragingly, accounting professionals are also being urged to report any instances of inappropriate ethical behavior or violations of standards. This approach is pivotal in sustaining transparency and accountability within the industry.

Keywords: Ethics; Reliability; Stakeholders; Shareholder (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-56007-1_21

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DOI: 10.1007/978-3-031-56007-1_21

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