التدقيق المحاسبي وفعاليته في ترشيد نفقات المؤسسات العمومية االإقتصادية

Abstract

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.