مساهمة المراقبة المستمرة في تحسين أداء التدقيق الداخلي في المؤسسات الاقتصادية الجزائرية

الملخص EN

This article aims to study the contribution of ongoing monitoring to improve the performance of internal auditing in Algerian economic institutions in light of the standard dictates 1311 on internal assessments.

using the questionnaire tool, the study concluded that ongoing monitoring contributes to respect the ethics of the profession through its contribution to ensure the confidentiality, integrity and objectivity of the internal auditor.

it also helps in improving the work performance of the internal auditor through its contribution to improve the internal audit plans and its outputs.

these results confirm the need to adopt ongoing monitoring in the Algerian economic institutions so that they can be sure about the extent to which the auditors adhere to auditing standards and to remedy and correct various gaps, which will lead to achieve the added value of internal audit.