دور التدقيق الخارجي في الحد من الفساد المالي

الملخص EN

The presence of external audit within the institution is the main pillar that limits financial corruption, thereby protecting the national economy and the public treasury from looting public funds, and this is due to the role of the account commissaries by giving confidence to the financial statements of the foundation and fighting it.

Of financial corruption, this role imposes on the account commissaries an independent and impartial expression of opinion on the financial statements, which requires professional competence and expertise.