The Role of the Financial Audit Report on the Decision-Making in the Economic Institution: An Analytical Study of Sonatrach
| المصدر: | مجلة البحوث في العلوم المالية والمحاسبية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Afif, Ramdani (Author) |
| مؤلفين آخرين: | Mekid, Ali (Co-Author) |
| المجلد/العدد: | مج7, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | يونيو |
| الصفحات: | 641 - 664 |
| DOI: |
10.37169/1992-007-001-032 |
| ISSN: |
2543-3725 |
| رقم MD: | 1309490 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Financial Audit Report | Decision-Making
|
| رابط المحتوى: |
عدد مرات التحميل
8
| المستخلص: |
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. |
|---|---|
| ISSN: |
2543-3725 |
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