مدى ملائمة معايير التدقيق الداخلي للمؤسسة الجزائرية في ظل تطبيق النظام المحاسبي المالي

الملخص EN

Even the audit function is completed effectively and will have an importance in the enterprise, several international and territorial organizations developed an international standards for the enterprise, whether its accomplished or its organization or the ethics of its professions including the audit of financial statements.

The same thing about financial accounting system in which it based on an international standards to achieve and to give transparency to the accounts of the enterprise in objective to facilitate decision-making for its internal and external users .So , the application of financial accounting system in the Algerian enterprise need to apply the internal audit standards for which theirs financial statements have the credibility and legitimacy of the applied accounting and financial system and , permit to control the accounts and provide assurance to the shareholders , the managers and the users of financial statements about its credibility, legitimacy and transparency which is the purpose of the financial and accounting system.

So, every time the enterprise strictly implements the internal audit standards it gives transparency and confidence to the accounts and the accounting and financial information of the enterprise , reinforcing its credibility in the internal and external environment, then what the same purpose as the financial and accounting system to be achieved.