مجلة الميادين الإقتصادية
Volume 8, Numéro 1, Pages 293-312
2025-12-30
The Role Of The Audit Committee In Activating The External Auditor's Opinion In Financial Institutions: A Field Study At Al Baraka Bank Algeria
Authors : Sahnoun Ahlam . Hadbi Abdelkader .
Abstract
This research aims to highlight the role of the audit committee in activating the opinion of the external auditor in financial institutions through a field study at Al Baraka Bank Algeria. The descriptive and analytical methodologies were adopted by studying and analyzing the bank's governance and ethics charter, particularly the section related to the audit committee’s responsibilities and powers of the audit committee. The study also explores the interactive and complementary relationship between the audit committee and the external audit and its impact on the external auditor's opinion. From our study of the topic with its theoretical and field dimensions, it was found that the audit committee of the bank under study holds significant powers in supervising the external audit, such as the prior approval of the audit and governance committee before agreeing with the external auditor to provide any other services outside the scope of the audit task, in line with the applicable laws and regulations and the instructions issued thereunder, provided that these services are disclosed, in addition to considering the regular rotation of the external audit among audit firms. This would help increase the credibility of the external auditor's report, aligning with the committee’s objectives and effectively establishing governance principles.
Keywords
External Audit ; Board of Directors ; Audit Committee ; Governance
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