Abstract

The study aimed to highlight the integrative role between internal and external auditing to limit creative accounting practices on financial statements. To achieve the goals of the study,a field study was conducted on a sample of academics from members of the teaching staff and internal auditors in a number of joint-stock companies, as well as external auditors in the big four firms to seek their views and reach conclusions that contribute to solving the study problem. The study reached a number of results, the most important of which is that the integration between the internal audit system and the external audit is beneficial in understanding the internal control system, reducing costs, duplication of efforts, promoting effective and regular communication to implement the audit process. This integration also has an effective role in limiting creative accounting practices on The financial statements and then help in achieving their credibility, and one of the most important recommendations of the study is that companies should work to enhance the integrity of internal and external auditing systems because this benefits the implementation of the audit process in all its stages and achieve its goals, as well as the companies attention by applying effective control measures that help limit creative accounting practices on financial statements and thereby achieve their credibility.