مجلة الواحات للبحوث و الدراسات
Volume 19, Numéro 1, Pages 589-610
2026-06-01
Effectiveness Of Audit Quality In Combating Financial Fraud: An Analytical Study In The Algerian Corporate Environment
Authors : Amrouche Nabila .
Abstract
: This study aims to analyze the impact of audit quality on reducing financial fraud within selected economic institutions in Western Algeria. To achieve this objective, a questionnaire was employed as the primary data collection tool, with a final sample of 78 respondents comprising executives, accountants, and internal and external auditors working in these institutions. Data analysis was conducted using SPSS version 26, and the results revealed a statistically significant effect of audit quality on mitigating financial fraud in the studied institutions, although the role of external audit was found to be limited. Based on these findings, the study recommends enhancing and activating communication channels between audit committees and both internal and external audits to ensure effective information sharing and better coordination in combating and reducing fraudulent practices.
Keywords
Audit Committee ; Internal Auditing ; External Auditing ; Financial Fraud ; Audit Quality
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