واقع تطبيق معايير التدقيق الداخلي في الشركات الجزائرية : دراسة ميدانية على مجموعة من الشركات

الملخص EN

This study aims to explore the extent of internal audit standards application within the Algerian companies by identifying the degree of coherence between the internal audit practices within these companies and the international internal audit standards, and the effect of the personal variables related to the internal auditors and the activity itself on application.

At the end of the paper there are recommendations to raise the level of internal audit standards application.

To achieve the study goals and to test the hypotheses, a questionnaire was made and analyzed by SPSS after receiving the necessary data.

70 copies were distributed on internal auditors, finance and accounting officers in those companies.

60 copies of what was distributed were returned.

The study found that the internal audit practices in the Algerian companies under study conform to a large extent with the international internal audit standards, and that variables related to the auditing personal and activity have a statistically significant impact on the application of the internal audit function in those companies.