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.