Do internal auditors in the Algerian public organizations contribute to create added value ?

الملخص EN

This study aims to identify and demonstrate the contribution of internal auditors to the creation of added value in a sample of Algerian public organizations, the study was conducted based on a survey designed and distributed to a random sample of 36 internal auditors in 20 Algerian public organizations.

The response rate was 83 % as 30 auditors responded.

We used statistical methods to analyze the four principle hypotheses developed.

We found that the internal auditors in Algerian public organizations are independent, objective and competent, and they create added value through the evaluation of the internal control system, risk management processes and governance processes.