مجلة اقتصاديات الاعمال والتجارة
Volume 10, Numéro 1, Pages 271-281
2025-03-30
The Importance Of External Auditing As A Tool To Combat Financial Corruption In Economic Institutions
Authors : Benzaf Loubna .
Abstract
This study explores the significance of external auditing as a tool to combat financial corruption in economic institutions. Adopting a descriptive-analytical approach, it defines the concepts of external auditing and financial corruption and evaluates how external auditing contributes to mitigating corruption within these economic institutions. The findings indicate indicates that, despite the presence of external auditing within institutions, which serves as a fundamental pillar in mitigating financial corruption and thereby protecting the national economy and public treasury from embezzlement, there remains a significant weakness in the preventive measures outlined in Law No. 06-01 on the prevention of and combat against corruption. Specifically, this weakness stems from the of decisive and strict penalties to deter offenders, combined with the inadequate protection for whistleblowers, which has inevitably led to the spread of this critical phenomenon across most economic institutions.
Keywords
External auditing, auditors, financial corruption, economic institutions.
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