مهنة محافظ الحسابات في الجزائر كآلية لمحاربة المخالفات دراسة حالة في مؤسسة خاصة و عمومية

الملخص EN

Our study highlights the role of the audit profession in detecting and fighting Infractions and misdemeanors within Algerian economic enterprises, with an emphasis on the profession of the auditor starting by the laws and institutions in relation to this profession, the conditions and fields of action of the auditor and ending with the preparation of expert reports for decision-making.

The study also determines the civil, disciplinary and criminal responsibilities of the auditor and his role in the detection and reporting of infringements, as algerian law is used this profession as mechanism to fight against the illegal transfer of funds, money laundering and terrorist financing.

Nevertheless, in order to achieve the objectives of our research we took two companies a private company and the other public with an industrial and commercial character.

The study of these two companies has shown that the auditor faces numerous difficulties in the context of his statutory audit, in particular in detecting and reporting dysfunctions.