The integration of the tripartite Défense model to improving the quality of financial information Case of National Insurance Company- Relizane –Algeria

الملخص

The study aimed to identify the extent of the complementary relationship between the three lines of defense and their contribution to improving the quality of financial statements. We relied on the descriptive approach and the analytical approach,

The results showed that there is complementarity between the three lines of defense, which includes preparing quality financial statements