مجلة الباحث الاقتصادي - Economics Researcher's Journal -
Volume 12, Numéro 1, Pages 327-338
2025-12-28
The Role Of External Audit In Reducing Financial Corruption: An Analytical Study
Authors : Sounoussaoui Ilhem . Boudrama Mostefa .
Abstract
The research paper aims to conduct an analytical study on the role of external auditing in combating financial corruption. Financial corruption is considered one of the most significant challenges threatening the stability of economic institutions and undermining the confidence of investors and stakeholders. In this context, external auditing plays a vital role as an independent supervisory tool. The study concluded that it is essential to enhance the independence of auditors through clear legislation and policies, strengthen internal control systems and link them to the evaluation of auditors' performance to ensure audit effectiveness, and apply international auditing standards strictly and uniformly to guarantee the quality of reports.
Keywords
Externat Audit ; Financial Corruption ; International Auditing Standards
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