The role of the financial audit report on the decision-making in the economic institution an analytical study of SONATRACH
Joint Authors
Source
Revue des Recherches en Sciences Financieres et Comptables
Issue
Vol. 7, Issue 1 (30 Jun. 2022), pp.641-664, 24 p.
Publisher
Mohamed Boudiaf-Masila University Faculty of Economic Commercial and Management Sciences
Publication Date
2022-06-30
Country of Publication
Algeria
No. of Pages
24
Main Subjects
Topics
Abstract EN
Introduction: This study aims to analyze and determine the role of the financial audit report on decision-making in SONATRACH.
Hence, it focuses on using different models and tools to ensure hypotheses test and purposes achievement.
Results: Findings show that the financial audit report is financial information that has quality.
Moreover, the financial audit impacts the integrity and equity of the financial situation; Therefore, its role is to support the board of directors to control the financial performance, keep up, and improve institutional purposes and activities.
Discussion: Through the analysis of the financial and administrative activities and performance, the financial audit report is a reliable indicator in decision-making in SONATRACH from the perspective of support, confirmation, and evaluation.
American Psychological Association (APA)
Ramdani, Afif& Makid, Ali. 2022. The role of the financial audit report on the decision-making in the economic institution an analytical study of SONATRACH. Revue des Recherches en Sciences Financieres et Comptables،Vol. 7, no. 1, pp.641-664.
https://search.emarefa.net/detail/BIM-1400461
Modern Language Association (MLA)
Ramdani, Afif& Makid, Ali. The role of the financial audit report on the decision-making in the economic institution an analytical study of SONATRACH. Revue des Recherches en Sciences Financieres et Comptables Vol. 7, no. 1 (Jun. 2022), pp.641-664.
https://search.emarefa.net/detail/BIM-1400461
American Medical Association (AMA)
Ramdani, Afif& Makid, Ali. The role of the financial audit report on the decision-making in the economic institution an analytical study of SONATRACH. Revue des Recherches en Sciences Financieres et Comptables. 2022. Vol. 7, no. 1, pp.641-664.
https://search.emarefa.net/detail/BIM-1400461
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 663-664
Record ID
BIM-1400461