Résumé:
This study aims to know the role that accounting audit plays in rationalizing expenditures in
economic institutions in Algeria, and specifically in Mostaganem Port Corporation, where
several interviews were conducted with the institution’s internal auditor. On auditing
accounting entries and financial statements, and even reached from that, where today it has
become an indispensable function, as it is a vital function upon which all the activities of the
institution are based.
One of the most important results of the study was that the accounting audit of the institution is
characterized by complete independence and objectivity, and it was concluded that the
accounting audit contributes to improving the financial performance of the institution.
