تقييم مواقع الممارسة العملية للمراجعة الداخلية في المؤسسة الاقتصادية وفقا للمعايير الدولية المنبثقة عن المعهد الأمريكي (IIA)‎ : دراسة حالة مؤسسة مدبغة جيجل spa

الملخص EN

The purpose of the present study is to evaluate the professional practice of internal audit function in the sub-directorate of the tannery enterprise, whichbelongs to the textile and leather industry complex "GETEX" in Jijel , where we conducted a comparison between internal audit function in the enterprise mentioned above and the international standards of internal auditissued by the American Association of Internal Auditors(IIA), by interviewing internal auditors in the sub-directorate through directing a range of questions, also a questionnaire was distributed in order to evaluate the internal control system of purchases, where the study was concluded with some results about the extent of adoption and respect of international standards by internal auditors, which is related to the methodological controls of the internal audit function performance, Proceeding from these results, a set of recommendations was suggested to raise the quality of internal audit, as this function is considered one of the basic pillars of the system of internal control