مدى تطبيق المؤسسة الاقتصادية الجزائرية لمكونات الرقابة الداخلية وفقا لإطار COSO1 : دراسة ميدانية من وجهة نظر المدققين الداخليين بمؤسسات المساهمة بولاية عنابة

Abstract EN

coso1.

The aim of this study is to identify the extent to which the Algerian economic company applies the components of internal control according to the COSO1 framework.

To achieve this latter, a questionnaire was developed as a measurement tool for the study, consisting of 25 items, where it was distributed to the sample representing the study population, which is represented by internal auditors in the 50 joint-stock companies in the wilaya of Annaba.

Before testing the hypothesis of the study, the tests of the study tool itself had to be performed on the Spss software.

Then, the main hypothesis was answered using the statistical test T for a single sample.

The results showed that Algerian economic companies (our study sample), applied the components of the internal control system according to the COSO1 framework.