دورة لجان التدقيق في دعم مبادئ الحوكمة و أثرها على كفاءة المدققين الداخليين : دراسة حالة لمجموعة من شركات المساهمة العاملة بولاية غارداية، ورقلة، الجزائر

الملخص EN

The aim from this study is to measure the efficiency of AUDIT committee as principal support of the governance and it impact of the interns auditors competences, through the identification of the working mechanism of those committees in controlling companies by the intern auditors and how that can rise productivity of those corporations.

this study is applied on 12 joint-stock companies as well as its branches in the province of Ghardaia and 09 joint stock companies in the province of ouargla, so the results of this studies is getting by thanks to questionnaire form about how the companies is committed to activating the audit committee as its principal support of the governance , and it impact of the interns auditors competences.

the aforesaid form is distributed on the group subject of our studies constituted from financial managers, intern audit managers and members of board of directors so that 50 form has been distributed and 47 has been restituted so that can reach the subject of this studies.