Contribution of the legal Auditor’s report to decision making process of stakeholders- the case of commercial Banks

Abstract

The study aims to identify the extent of the contribution of the legal auditor's report to the banks' decision to finance economic enterprise. And since the accounts governor is the one authorized in Algeria to carry out the legal audit, and he is the source of the confidence of the stakeholders. His report, which he presents within the framework of his annual mission to testify to the accounts of economic enterprise, helps them in making their various decisions to deal with them. To achieve the goal of the study, we relied on the descriptive approach, and studied the case of the National Bank of Algeria, Ouargla branch. We concluded that the accounts governor report is one of the necessary sources of information that the bank relies on in studying requests for granting loans to economic enterprise. integrity of the internal control system; The extent of the institution's commitment to the provisions and legislation that regulate the institution's activity, and other information (economic, financial, légal, regulatory...) that will benefit the bank in making the decision to grant financing