قراءة في ضوابط تشكيل لجان المراجعة في الجزائر

الملخص EN

The study aims at identifying the audit committees foundation criteria in Algerian texts and reviewing them in light of the texts issued at the international level.

It was found that the texts that dealt with the audit committees foundation criteria were overshadowed by the voluntary nature and varied in terms of the scope of their application, and did not address many of audit committees foundation criteria with the inclusion of many cases of heterogeneity.

In light of this diversity, the need arises for a unified text applied to all Algerian enterprises that defines how to form audit committees and the criteria for selecting their members, and tasks.

With expansion of its tasks in accordance with international references to extend to internal and external audit functions, where it has a role in recommending the appointment of internal and external auditor, verifying their independence, their fees and working on coordination between them.