مجلة إقتصاد المال والأعمال
Volume 9, Numéro 1, Pages 365-384
2024-05-02

Role Of Legal Auditor As An Auxiliary Of Justice In Reducing The Spread Of Financial Corruption In Companies And Organizations In Algeria (a Case Study Of A Sample Of Legal Auditors)



Authors : Seffahlou Rachid .

Abstract

This study aims to highlight the role of the legal auditor as an auxiliary of justice in reducing financial corruption in the companies and organizations that he controls. To achieve the objectives of the study, the descriptive approach was used in the theoretical aspect, and a questionnaire was designed and distributed to the legal auditors and the sample of study included 52 items. The study concluded that there are certain operations that managers exploit to misappropriate company funds, and that the good initial and continuing training of the auditor as well as his respect for the rules of ethical behavior help him to discover financial crimes in companies, and that the reporting of these crimes to the public prosecutor limits their spread, because he is considered as an auxiliary of justice and as a watchful eye for the owners and shareholders toward their companies and organizations. Keywords: financial corruption; legal audit; legal auditor; financial crimes, ethical behavior.

Keywords

financial corruption ; legal audit ; legal auditor ; financial crimes ; ethical behavior

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