التدقيق المحاسبي الداخلي كآلية تحليلية لتقيم مدى التزام المؤسسات الطاقوية بنظام الرقابة الداخلية : دراسة تطبيقية لشركة سونلغاز امتيازغرداية

الملخص EN

The study aims to identify the role that internal audit plays in assessing the extent of monopoly (energy) institutions 'commitment to the internal control system, by conducting an analytical applied study on one of the subsidiaries of the Sonlgaz Company, a branch of the Ghardaia franchise.

The study reached a set of results, the most important of which is that internal audit itself It is considered as internal control mechanism in the institution under study, and the internal control system is not properly and correctly activated in some departments, and accordingly a number of recommendations were proposed, the most important of which should be more attention to the audit cell with the necessity of proper activation of the internal control system in the company.

Key words: (accounting auditing, internal auditing, internal control, energy institution).