مجلة البحوث في العلوم المالية والمحاسبية
Volume 10, Numéro 1, Pages 382-404
2025-06-30

Evaluation Of The Internal Control System By The External Auditor And Its Impact On The Financial Performance Of The Organization: An Applied Study



Authors : Abid Adel Islem . Ibrir Meryem El Batoul .

Abstract

The research investigates the role of external auditors in strengthening organizational financial oversight through a systematic evaluation of internal control systems. Using a descriptive-analytical methodology and an applied study, the research analyzes audit reports and financial statements from a selected company from the Algerian market to assess control deficiencies and their impact on financial performance. The study highlights key weaknesses, such as inefficient asset management and inadequate receivables handling, which expose organizations to financial risks. Based on these findings, external auditors provide strategic recommendations, including improving coordination among departments, enhancing regulatory compliance, and implementing automated monitoring systems. The results confirm that reinforcing internal controls minimizes fraud risks, enhances the accuracy of financial reporting, and fosters long-term financial stability. By integrating these recommendations, organizations can improve operational efficiency and strengthen governance practices. This study underscores the critical role of external auditors in promoting financial transparency and ensuring compliance with evolving regulatory frameworks.

Keywords

External Auditor ; Internal Control System ; Financial Performance ; Risk Management

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