تشخيص وظيفة المراجعة الداخلية في ضوء المعايير الدولية للمراجعة الداخلية : دراسة حالة شركة سونطراك مديرية الصيانة بلأغواط

الملخص EN

In the light of the international standards for internal audit , issued by the American Institute of internal auditors (IIA), this study provides a diagnosis of the internal audit function in the Directorate of Maintenance of Sonatrach in Laghouat .

It uses two ways of direct interview, including direct questions to the one is in charge of the internal audit function in the Directorate.

These questions are in the form of a questionnaire.

So they can reach some results about adoption and respect for the implementation of internal audit function, following the international standards for the profession.

Consequently, a set of recommendations are proposed.

So, the internal audit function can reach an advanced level of quality.

Keywords : Internal audit, international standards for internal audit, qualities standards, performance standards, internal control.