دور التدقيق الداخلي في تحسين الأداء المالي للمؤسسة الاقتصادية : دراسة حالة الشركة الجزائرية للتأمينات CAAT

الملخص EN

The study aimed to identify the role of the internal audit function in improving the financial performance at Algerian insurance company through analyse the effect of a number of factors such appropriate practices of internal audit ; the style of managing the internal audit department and the methods of evaluating and developing internal audit mechanisms, managing internal audit risks, and finally improving the financial performance of the company.

the target sample consisted of 30 questionnaire forms, were analyzed by SPSS program.

as an outputs of the study, it was concluded that the Algerian insurance company focused more on quality of internal auditing, the management of internal audit activities, and the assessment of the risks of the internal audit process, but without a substantive impact on financial performance, which leads to conclude that there is an external influence of other determinants that improve financial performance.