The contribution of the audit committee in the improvement of the quality of the internal audit

Joint Authors

Brahiti, Ibtisam
Bu Trik, Suad
Mighari, Randah

Source

La Revue des Sciences Commerciales

Issue

Vol. 2021, Issue (s) (30 Jun. 2021), pp.184-204, 21 p.

Publisher

Ecole des Hautes Études Commerciales

Publication Date

2021-06-30

Country of Publication

Algeria

No. of Pages

21

Main Subjects

Financial and Accounting Sciences

Topics

Abstract EN

The quality of the internal audit is a necessary condition for its effectiveness in achieving its objectives.

The literature identifies two criteria for a good quality of audit: competence and independence.

The first is framed by the code of ethics, the different standards of the function, training, etc.

However, the second criterion is more complicated since it is more sensitive.

Attachment to the highest hierarchical level guarantees to the internal audit its independence from the various stakeholders.

The establishment of an audit committee is seen by professionals as the best way to achieve this independence.

In order to understand the contribution of the audit committee in improving the quality of internal audit, we chose to carry out a survey by questionnaire on 45 internal auditors working in Algerian companies.

American Psychological Association (APA)

Bu Trik, Suad& Mighari, Randah& Brahiti, Ibtisam. 2021. The contribution of the audit committee in the improvement of the quality of the internal audit. La Revue des Sciences Commerciales،Vol. 2021, no. (s), pp.184-204.
https://search.emarefa.net/detail/BIM-1234906

Modern Language Association (MLA)

Bu Trik, Suad…[et al.]. The contribution of the audit committee in the improvement of the quality of the internal audit. La Revue des Sciences Commerciales No. (Special Issue) (Jun. 2021), pp.184-204.
https://search.emarefa.net/detail/BIM-1234906

American Medical Association (AMA)

Bu Trik, Suad& Mighari, Randah& Brahiti, Ibtisam. The contribution of the audit committee in the improvement of the quality of the internal audit. La Revue des Sciences Commerciales. 2021. Vol. 2021, no. (s), pp.184-204.
https://search.emarefa.net/detail/BIM-1234906

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 203-204

Record ID

BIM-1234906