The Role of The Financial Audit Report on the Decision-Making In the Economic Institution An analytical study of SONATRACH

Authors

  • Afif RAMDANI University of Medea-ALGERIA-
  • Ali MEKID University of Medea-ALGERIA-

Keywords:

Financial Audit Report, Decision-Making

Abstract

Introduction: This study aims to analyze and determine the role of the financial audit report on decision-making in SONATRACH. Hence, it focuses on using different models and tools to ensure hypotheses test and purposes achievement.

      Results: Findings show that the financial audit report is financial information that has quality. Moreover, the financial audit impacts the integrity and equity of the financial situation; Therefore, its role is to support the board of directors to control the financial performance, keep up, and improve institutional purposes and activities.

    Discussion: Through the analysis of the financial and administrative activities and performance, the financial audit report is a reliable indicator in decision-making in SONATRACH from the perspective of support, confirmation, and evaluation.

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Published

2025-12-30

How to Cite

RAMDANI , A., & MEKID , A. (2025). The Role of The Financial Audit Report on the Decision-Making In the Economic Institution An analytical study of SONATRACH. Journal of Research in Finance and Accounting, 7(01), 641–664. Retrieved from https://journals.univ-msila.dz/index.php/jorfa/article/view/3438

Issue

Vol. 7 No. 01 (2022)

Section

Articles