Deficiencies in the Auditing Profession in Algeria and Their Implications for Algeria's Classification on the FATF Gray List - An Empirical Field Study-

Authors

  • Dr. Taleb Hacine Siham

Keywords:

Auditing profession; FATF gray list; Professional governance; Compliance; institutional cooperation ;Algeria.

Abstract

The auditing profession plays a vital role in promoting financial transparency,strengthening governance, and combating money laundering and terrorist financing.In Algeria, however, several professional and regulatory deficiencies continue to undermine the effectiveness of auditing practices

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References

• Gerard, L., & Emmirich, J. (2007). Audit and Commitments to Comptes. Paris: Gualino.

• Law No. 10-01 (2010). Dated 06/29/2010, concerning the profession of chartered accountant, legal auditor, and certified accountant. Official Gazette No. 42, 2010. Algeria.

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Published

2026-02-03

How to Cite

Dr. Taleb Hacine Siham. (2026). Deficiencies in the Auditing Profession in Algeria and Their Implications for Algeria’s Classification on the FATF Gray List - An Empirical Field Study-. Pegem Journal of Education and Instruction, 16(1), 1726–1751. Retrieved from https://www.pegegog.net/index.php/pegegog/article/view/4875

Issue

Vol. 16 No. 1 (2026): PEGEGOG

Section

Article

License

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