التدقيق الداخلي لعنصر المخزون بين متطلبات المعايير الدولية و واقع التطبيق في المؤسسات الصناعية الجزائرية : دراسة حالة

الملخص EN

The function of internal audit works on assisting the directors board to carry out its tasks to the fullest, as it is considered as an effective way to help the entity to protect its properties specially those who are most exposed to various disorders, including intentional and unintentional ones, such as protecting inventory.

In our study, we aimed to characterize the internal audit of inventory in the Algerian industrial establishments by dropping on the foundation of the manufacture of corrugated paper wrappers (IECO) based on the descriptive method, the field observation and the personal interview.