مساهمة التدقيق في رفع جودة المعلومة المالية في ظل حوكمة الشركات : دراسة ميدانية لعينة من المؤسسات الاقتصادية الجزائرية

الملخص EN

This study aims to clarify the role of audit as a mechanism to apply corporate governance in increasing the quality of the financial information, to achieve this object we rely on a questionnaire to members of the study sample, by a survey based on experts’ opinions (Chief Audit Executive) and academics (university teachers-specialized in auditing-), the study concluded that the Audit work is based on the key elements which determine how deep audit influences corporative governance (The Internal Auditor’s independence and objectivity, The Internal Auditor’s performance).