Résumé:
The audit profession needs internationally recognized pillars and standards ;as it has witnessed
a great development in recent years and has become an indispensable function as a vital
function upon which the structures of the institution’s activities are based.
The study we conducted aims to know the role of financial audit in improving the financial
performance of the economic institution in Algeria; based on the report of the auditor general.
The results of the study indicated that the institution relies to a large extent on the auditor
general and that his report contributes to improving the financial performance due to its
reliance on it in making decisions and drawing up its current and future policy.
