واقع إدارة موارد التدقيق الداخلي في المؤسسات الاقتصادية الجزائرية

الملخص EN

The aims of this study is to analyze the reality of management resource of internal audit in Algerian economic companies.

The study included a sample of internal auditors from different economic sectors.

The study found a major deficiency in managing resources, as it was found.

That there is a weakness in the number of economic institutions that are concerned with improving the management of internal audit resources, and the ence of training programs specifically aimed at raising the efficiency of internal auditors, in addition to the lack of recourse to skills with certificates and professional qualifications in internal auditing