التدقيق المالي ودوره في تحسين الأداء المالي

Abstract

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.