![](/images/graphics-bg.png)
The obstacles of internal audit in the assessment of the variable part of executive remuneration : exploratory study in joint-stock companies in Algeria
Author
Source
Issue
Vol. 7, Issue 1 (30 Apr. 2021), pp.1125-1136, 12 p.
Publisher
Tahri Mohamed Bechar University Faculty of Economic Commerce and Management Sciences
Publication Date
2021-04-30
Country of Publication
Algeria
No. of Pages
12
Main Subjects
Topics
Abstract EN
To minimize the risks associated with the opportunistic behaviors of managers, in particular the risks associated with their remuneration, a corporate governance strategy must put in place several control mechanisms, among these mechanisms, internal audit.
But the problematic is the independence or not of this control mechanism.
For this, the objective of this article aims to study the obstacles of internal audit in its mission of evaluating the methods used by senior executives to achieve the objectives related to the variable part of their remuneration, in Joint stock companies in Algeria.
In this context, we used a quantitative descriptive method in the form of a survey, the results were processed and analyzed by the SPSS software.
The results obtained show that the hierarchical reattachment of the IA to the CEO and the combined functions of the CEO hamper the role of the auditor in his mission of auditing remuneration.
American Psychological Association (APA)
Blhashimi, Aminah. 2021. The obstacles of internal audit in the assessment of the variable part of executive remuneration : exploratory study in joint-stock companies in Algeria. Al-Bashaer Economic Journal،Vol. 7, no. 1, pp.1125-1136.
https://search.emarefa.net/detail/BIM-1164297
Modern Language Association (MLA)
Blhashimi, Aminah. The obstacles of internal audit in the assessment of the variable part of executive remuneration : exploratory study in joint-stock companies in Algeria. Al-Bashaer Economic Journal Vol. 7, no. 1 (2021), pp.1125-1136.
https://search.emarefa.net/detail/BIM-1164297
American Medical Association (AMA)
Blhashimi, Aminah. The obstacles of internal audit in the assessment of the variable part of executive remuneration : exploratory study in joint-stock companies in Algeria. Al-Bashaer Economic Journal. 2021. Vol. 7, no. 1, pp.1125-1136.
https://search.emarefa.net/detail/BIM-1164297
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1164297