The effect of applying fiscal audits on the financial performance of Algerian Economic Institutions

Abstract

This study aimed to determine the impact of the fiscal audit on the financial performance of Algerian economic institutions, and in order to achieve this, the descriptive approach and the analytical approach were used when exposure to various concepts and their relationship to financial performance, and a questionnaire was used, which was distributed to 60 practitioners and managers In the study sample institutions.

The study concluded that there is a statistically significant impact of the fiscal audit and the principles of fiscal auditing on the financial performance of economic institutions, and that the application of fiscal audit has a fundamental and important role in raising its financial performance and market value.