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