مساعدة التدقيق الداخلي للتدقيق الخارجي من أجل تحسين الرقابة الداخلية في المؤسسة الاقتصادية الجزائرية : دراسة استبيان موجه لعينة من المدققين الخارجيين (محافظي الحسابات)‎ بولاية تلمسان

الملخص EN

This study aimed to identify the help that can be provided by the external audit of internal audit to improve the internal control of the Algerian economic enterprise, from the point of view of the external auditors in Tlemcen.

To achieve the objectives of the study, preliminary and secondary data were used to design a questionnaire related to the study subject and its objectives, and a questionnaire (40) was distributed to accounts that practice audit work in the different companies, we obtained (32) questionnaire with a rate of (80%).

The study was based on the descriptive statistical analysis method to describe and analyze the variables of the study.

The results of the study showed that the internal audit provides support to the external audit to facilitate the process of evaluating the internal control system, which contributes to the improvement