مجلة بحوث الإدارة والاقتصاد
Volume 6, Numéro 3, Pages 37-57
2024-11-01

Evaluation Of The Effectiveness Of The Multi-source Data Exploration Approach In Enhancing The Quality Of The Analytical Review -a Case Study Of Hikma Pharma Algeria For The Years 2017 To 2022-

Authors : Benmouaffeki Ali . Lebbaz Elamine .

Abstract

This study aims to demonstrate the importance of using the multi-source data exploration approach in analytical review procedures using the most important modern quantitative methods of multi-linear regression. To this end, the researcher touched on the procedural concepts of the study variables and this theoretically, and then applied the aforementioned methods in the applied aspect to the Pharma Foundation Algeria. Through this study, the researcher concluded that analytical procedures are one of the most important methods of gathering evidence in the audit that enables the external auditor to focus on important aspects that require further detailed auditing procedures. as well as the suitability of a multi-source data exploration approach using a multi-linear regression method that delivers accurate results by comparing predicted values with actual counterparts and identifying possible deviations and focusing on their aspects

Keywords

analytical procedures ; auditing, multi-linear regression ; multi-source data