Auditing in Algeria within the Framework of Implementing Corporate Governance

Abstract

On the one hand, this study aims to investigate the connection between auditing and corporate governance, in a time when corruption and fraud are spreading all over Algeria, by portraying the key developments of auditing throughout different statutory texts and within the framework of implementing corporate governance. On the other hand, this study points to the importance of having audit committees in Algerian corporations due to their significance in realizing control over the roles of both internal and external auditors, as well as the board of directors, considering that they are one of the most important mechanisms of corporate governance. And thus, the quality of financial reporting accessible to financial statements’ users can be enhanced.

DOI: 10.5901/ajis.2016.v5n2p21