أثر تقرير التدقيق المالي على عملية اتخاذ القرار : دراسة حالة مؤسسة سوناطراك

Abstract EN

This study aims to define the qualitative and statistical impact of the report of the financial audit on the decision-making areas of the economic institution, and to project this to the SONATRACH Foundation, by trying to employ several tools for analysis, ensuring that a basis is obtained to test the hypotheses Approved and get results.

Based on the results of the SPSS program, and the reality of the financial performance of the SONATRACH, we concluded that there is a statistical and moral significance for the impact of the financial audit report on the decision-making process, for the purpose of the conduct of activities and the control and improvement of financial performance.