دور التدقيق الداخلي وفقاً للمفاهيم و الاتجاهات الحديثة في الرقابة على تكاليف الجودة و مؤشراتها : دراسة ميدانية في معمل سمنت طاسلوجة

الملخص EN

Discovering cheating and error is no longer the main goal of internal audit .

The view towards internal audit has changed in response to requirements of economic and industrial development .

internal audit, now, aims at achieving the goals that are consistent to these developments.

This research is an attempt to clarify the role of modern internal audit in control of the cost of quality and adhering to its financial and operational indicators .

This is done by use of a special questionnaire about measuring the relations among the dependent and independent indicators.

The research has come up with a number of conclusions and recommendations.