أثر جودة المراجعة الخارجية في الحد من آثار الفساد المالي و الإداري في المؤسسات الاقتصادية الجزائرية

الملخص EN

Due to its independence from the company, the external auditor plays a significant role in detecting and reducing the phenomenon of administrative and financial corruption in the audited company.

It informs about the veracity, the sincerity and the regularity of the financial information produced by the company in its opinion formulated for this purpose.

However, this independence is some time compromised because of the relationship the auditor may have with the management of the audited company in addition to the shortcomings in the regulation dedicated to the fight against corruption, which led us to believe that the Moral, professional and religious reasoning is the most important way in the fight against corruption