مدى تطبيق معايير التدقيق الداخلي الدولية في المؤسسات الاقتصادية العمومية الجزائرية : دراسة ميدانية

الملخص EN

The creation of the internal audit function in a large number of economic public enterprises in Algeria (EPEs) in accordance with related laws and regulations since 1988, has led us to ask the question, to what extent the International standards internal Audit (version 2008 issued by the Institute of Internal Auditors (IIA) are they applied in these enterprises ? Because these standards represent a referential framework for assessing practices internal audit activity in any organization, and describe the conditions to achieve its objectives.

The purpose of this study is to identify the degree of coherence between the internal audit practices in the enterprises under study, and the requirements of the international standards of internal audit, and make appropriate recommendations to improve the effectiveness of this activity in the EPEs.

To achieve the objectives of the study, and test its assumption, a questionnaire had been made, and it was distributed to all internal auditors working in a sample of economic public enterprises, which represents (22) enterprises.

The descriptive and the inferential statistical analysis were applied to describe and analyze collected data and test of assumption study.

The study shows that internal audit practices in the enterprises studied are inspired from to international standards for internal audit, Due to the conscience of top Management and internal auditors in these enterprises, to the importance of compliance with these standards In order to ensure the quality of the audit work.

The study finds Also, that these enterprises suffers from a lack of quality internal auditors and means of action necessary to achieve the objectives of the internal audit, and the prevalence of a negative perception to this activity into the departments under auditing.

The study recommends the need to enhance the role of the professional organization of internal audit in Algeria in the organization of training sessions for human resources appropriate to the needs of the internal audit functions in the EPEs, and work towards disseminating an internal audit culture, and ensuring an organizational environment suitable for him to play its role effectively.