لجان المراجعة بين الأهمية و ضرورة الإرساء بالجزائر : دراسة مقارنة

الملخص EN

We will try, through this research study, to address the issue of review committees in theory as a clarification and preparation, and then we take a sample from some of the countries that preceded the application of review committees in order to identify the positive and negative aspects by taking the previous studies of some researchers that were conducted on these countries and we analyze the most important results reached and see the extent to which the objectives that the audit committees seek to achieve have been achieved in order to motivate Algeria in implementing the audit committees to keep pace with the leading countries.