تطور التدقيق الخارجي في الجزائر كآلية لتفعيل الحوكمة : دراسة حالة الجزائر خلال الفترة 2010-2018

الملخص EN

The study aims to shed light on the development of external auditing in Algeria during the period from 2010 to 2018, through studying and analyzing the most important laws and regulations issued during this period and to ascertain the relationship between this development and the embodiment of the principles of governance on the ground.

Descriptive analytical method.

The study found that there is a strong relationship between the historical development of the external audit, which is in line with developments in the world, and the corporate governance, if one of the mechanisms of the latter is the external audit.

Finally, a series of recommendations were presented to improve the quality of auditing in Algeria and thus raise the level of governance In the Algerian economic institutions