مدى مواءمة ممارسات أقسام التدقيق الداخلي بالمؤسسات الجزائرية للمتطلبات الحديثة لممارسة المهنة : دراسة حالة مجموعة من المؤسسات بولاية سطيف

Abstract EN

This study aims to identify the modern requirements for the practice of the internal audit profession in accordance with the international standards and to explore the reality of the professional practices of internal auditing in a group of Algerian economic enterprises and assess their suitability to these requirements.

Using the questionnaire, we distributed to 60 units from 32 enterprises; we have concluded that the internal audit departments' practices are partially in line with the modern requirements of the profession.

They comply with their roles in the internal control process, while they do not care about the risk management process or the governance process.