ملامح تطبيق التدقيق الداخلي في الجماعات المحلية : دراسة استطلاعية بولاية تيارت

الملخص EN

This study aimed to identify the Features of the application of Internal Audit in local communities, with a review of the concept of internal auditing and to indicate it's importance, objectives and types, To achieve the objectives of the study and to test the hypotheses, we adopted the literature of relevant previous studies to collect data through which secondary data were obtained that formed the theoretical framework for the study, As for the practical framework it included a questionnaire fit to the theme of the study.

The most important results of the study: the clarity of the role of the internal auditing to the adjustment of the financial and administrative performance, and internal auditors shall preform the internal audit functions required of them, as well as expanding the scope and responsibilities of the internal audit function would facilitate the work of external auditors, and the separation of powers between internal auditors to achieve accuracy in the output of financial and administrative data, in addition to the attention of staff to the importance of the presence of internal audit function in the local community