The impact of the diversity of auditor categories on the competitiveness of Algerian pharmaceutical companies : SAIDAL case enterprise

الملخص EN

The audit has become one of the success factors of companies, it is in this context that the role of the auditor becomes of great importance.

Thus, the main objective of our study is to show the role played by the diversity of auditor catégories in the compétitiveness of Algerian pharmaceutical companies.

Therefore, we have defined the key points of this function by examining the practice of this function at SAIDAL.

The aim here is to question employees on the contribution level of the diversification of auditor catégories in creating a compétitive advantage within SAIDAL.

We came out with several results, the most important of which are that SAIDAL has very little recourse to chatered accountant which is a week point for it, but also the work of internal auditor constitute a lever for the success of the mission of the external auditor.