دور التدقيق الداخلي في تحسين حوكمة الشركات : دراسة حالة مجموعة من شركات المساهمة الجزائرية

الملخص EN

This study aims to highlight the role of internal audit in improving the corporate governance of Algerian institutions through its evaluation of the internal control system and its ability to manage the risks and reduce information asymmetry, as well as ensuring the protection of the rights of stakeholders, in addition to knowing the obstacles of applying corporate in companies.

In order to achieve the goals of this study, a questionnaire is used to collect initial data related to the study subject, and then empty it and analyze it using the SPSS program and use the appropriate statistical tests in order to reach useful indications that supports the investigation, where the questionnaire is distributed to all the auditors involved in the Algerian joint-stock companies of 106 people.

The study reaches a set of results that there is no independence of the internal auditor in some of Algerian joint-stock companies, the audit committee, especially the Algerian Banks Committee, mainly affects ensuring the proper functioning of the operations carried out by the administration and the internal audit department.