دور وظيفة التدقيق الداخلي في الحد من ممارسات الفساد المالي و الإداري : دراسة حالة بعض شركات المساهمة الجزائرية

الملخص EN

This research aims to identify the role of internal audit function in reducing financial and administrative corruption practices, by addressing the important and basic role that internal auditors play in diagnosing and reducing employment fraud practices that that lead to financial and administrative corruption, in addition to knowing the obstacles of applying this function in companies.

in order to achieve the goals of this study, a questionnaire is used to collect initial data related to the study subject, and then empty it and analyze it using the SPSS program and use the appropriate statistical tests in order to reach useful indications that supports the investigation, where the questionnaire is distributed to all the auditors involved in the Algerian joint-stock companies of 57 people.

the study reaches a set of results that there is no independence of the internal auditor in some of Algerian joint-stock companies, and the internal audit function plays an effective role in reducing financial and administrative corruption by reducing information asymmetry.