Mémoires de Master Economie
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Item مدى التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلامية دراسة ميدانية مصرف السلام(2025) مبروك, بن الخديمتهدف هذه الد ا رسة إلى تحليل مدى التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلامية، مع التركيز على حالة مصرف السلام الج ا زئري. تناولت الد ا رسة الإطار النظري للتدقيق والبنوك الإسلامية، وصيغ التمويل الشرعية، والإطار القانوني المنظم لها في الج ا زئر. كما ناقشت التحديات التنظيمية والمؤسسية التي تواجه التكامل بين النوعين من التدقيق، مثل غياب الآليات الفعالة للتنسيق وعدم وجود إطار قانوني واضح. من خلال المقابلات مع خب ا رء، توصلت الد ا رسة إلى نتائج تشمل ضعف التكامل وازدواجية المهام وانفصال التقارير، مما يؤثر على شفافية الإفصاح وثقة المستثمرين، خلصت الد ا رسة إلى توصيات مثل تعزيز التنسيق المؤسسي وتبني معايير موحدة مثل AAOIFI AAOIFI AAOIFI ، مع اقت ا رح تعديلات تشريعية لتحسين التكامل بين التدقيق الشرعي والمحاسبي في البنوك الإسلاميةAbstract Abstract: This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia audThis study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud This study aims to analyze the extent of integration between Sharia aud iting and iting and iting and iting and accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Alaccounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al accounting auditing in Islamic banks, with a focus on the case of Al-Salam Bank in Salam Bank in Salam Bank in Salam Bank in Salam Bank in Salam Bank in Algeria. Algeria. Algeria. Algeria. The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic The study examines the theoretical framework of auditing and Islamic banking, Sharia banking, Sharia banking, Sharia banking, Sharia banking, Sharia -compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating compliant financing models, and the legal framework regulating them i n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It also discusses the regulatory and institutional challenges hindering n Algeria. It als and accounting auditing in Islamic banks improveItem فعالية التدقيق المحاسبي في الحد من الغش والتلاعب (دراسة تطبيقية)(جامعة غرداية, 2024) محمد, قطيب; عبد الحميد, قندوزتهدف هذه الد ا رسة إلى تسليط الضوء على دور وأثر فعالية التدقيق المحاسبي في الحد من الغش والتلاعب في مختلف القوائم والبيانات الخاصة بمختلف المؤسسات، حيث انطلقنا بإشكالية مفادها " ما أثر فعالية التدقيق المحاسبي في تقليلو الحد من الغش والتلاعب من وجهة نظر خب ا رء ومحافظي الحسابات لولايتي غرداية و ورقلة" ومن أجل الإجابة على هذه الإشكالية والتأكد من صحة فرضياتها قمنا بإستخدم المنهج الوصفي بإستعمال أداة الإستبيان من خلال القيام بإستعمال برنامج Spss v24 ، إنطلاق من المعلومات المتحصل عليه من خلال إجابة أف ا رد عينة الد ا رسة وتوصلنا لمجموعة من النتائج أهما: -1 اتفق أغلب الباحثين عل ان الرغبة فى اختلاس بعض أملاك الشركة ولتغطية العجز واختلاس السابق تنشأ الأخطاء والتحايلات في السجلات المالية؛ -2 لخدمة أغ ا رض معينة من قبل الإدارة كمحاولة التهرب من الض ا رئب ، يرجع وقوع الأخطاء والغش فى السجلات المحسابية؛ -3 اتفق أغلب الباحثين على أنه يمكن بصفة عامة على اعتبار فعالية التدقيق بأنها مدى قدرة الم ا رجع على تحقيق أهداف عملية التدقيق؛ This study aims to highlight the role and impact of effective accounting audit in reducing fraud and manipulation in various lists and data of different organizations. We launched with the problem that "What impact is the effectiveness of accounting audit in reducing fraud and manipulation from the point of view of the experts and governors of accounts?" In order to answer this problem and verify the validity of its assumptions, we used the descriptive method using the questionnaire tool by using the Spss v24 software, starting from the information obtained through the responses of the study sample members and reaching a set of results: 1- The desire to embezzle some of the company’s assets and to cover a previous deficit or embezzlement creates errors and fraud in the financial records. 2- The impact of the financial statements by the management to serve certain purposes such as trying to evade taxes, due to the occurrence of errors and fraud in the accounting records; 3- Most researchers agreed that audit effectiveness can generally be considered as the extent to which the auditor is able to achieve the objectives of the audit processItem التدقيق المحاسبي والجبائي كآلية لتصحيح تصريحات المكلفين بالضريبة دراسة حالة مفتشية الضرائب أول نوفمبر بغرداية لسنة 2020(جامعة غرداية/كلية العلوم الإقتصادية ، التجارية وعلوم التسيير, 2020) عبد العالي, بكاي; نصر الدين, مسروقيجاءت هذه الدراسة لمعالجة الإشكالية الآتية: كيف يساهم التدقيق المحاسبي والجبائي لتصحيح تصريحات المكلفين بالضريبة لأن النظام الجبائي الجزائري يعتمد على تصريحات المكلفين لإنشاء الضريبة. لتحقيق هذا الهدف قمنا بتقديم إطار نظري لموضوع الدراسة وثانيهما ميداني تمثل في اب راز دور التدقيق المحاسبي والجبائي كألية لتصحيح تصريحات المكلفين بالضريبة بغية تقويم تصريحات المكلفين بالضريبة وكشف الاخطاء والتجاوزا ت التي قد ترتكب من طرفهم وخاصة الأشخاص الطبيعيين. ا ن من خلال الحالات الثلاث التي تم دراستها والتي تهدف الي التحقق من م دي التزام المكلفين بالقوانين والإجراءات المعمول بها في اعداد الوثائق المحاسبية والمالية والتي يبني عليها المحقق الجبائي راية الفني الذي يبرر فيه مدى صحة الوضعية الجبائية للمكلفين اتجاه المصالح الجبائية بهدف تقويمها وتصحيحهاCette étude est venue d’aborder le problème suivant : Comment le contrôle comptable et fiscal contribue-t-il à corriger les déclarations du contribuables, car le système fiscal algérien dépend des déclarations des contribuables pour établir l’impôt. Pour atteindre cet objectif, nous avons divisé notre étude en deux parties: une partie théorique et une partie pratique sur terrain, dont il représente le rôle le plus important du contrôle fiscal et comptable en tant que mécanisme de correction des déclarations des contribuables afin de corriger les erreurs et les abus. Et c’est à travers les trois cas qui ont été étudiés, qui visent à vérifier dans quelle mesure les contribuables respectent les lois et les procédures en vigueur dans l’élaboration des documents comptables et financiers sur lesquels le vérificateur fiscal construit la bannière technique dans laquelle il justifie la validité du statut fiscal des contribuables vis-à-vis des intérêts fiscaux pour les évaluer Et corriger