The Algerian companies' compliance with internal audit standards : a case study of a sample of SME and big Algerian companies
Other Title(s)
La conformité des entreprises Algériennes aux normes d'audit interne : étude de cas d'un échantillon de PME et grandes entreprises Algériennes
Joint Authors
Mayuf, Saidah Naima
Awtayyib, Lunis
Source
Revue Algérienne des Sciences Sociales et Humaines
Issue
Vol. 10, Issue 1 (30 Jun. 2022)19 p.
Publisher
Publication Date
2022-06-30
Country of Publication
Algeria
No. of Pages
19
Main Subjects
Topics
Abstract EN
This article aims to evaluate the practice of international internal audit standards in Algerian companies (SMEs and large companies).
The study of our sample (n= 100 Companies) led us to conclude that Large Companies have, more and more, a tendency to favor this function which has become essential to their sustainable development.
On the other hand, few SMEs manage to follow this trend
Abstract FRE
Cet article a pour objectif d'évaluer la pratique des normes internationales d'audit interne dans entreprises algériennes (PME et Grandes Entreprises).
L'étude de notre échantillon (n= 100 Entreprises) nous a conduit à conclure que les Grandes Entreprises ont, de plus en plus, tendance à recourir à cette fonction devenue indispensable à leur développement durable.
Par contre, peu de PME arrivent à suivre cette tendance
American Psychological Association (APA)
Mayuf, Saidah Naima& Awtayyib, Lunis. 2022. The Algerian companies' compliance with internal audit standards : a case study of a sample of SME and big Algerian companies. Revue Algérienne des Sciences Sociales et Humaines،Vol. 10, no. 1.
https://search.emarefa.net/detail/BIM-1376557
Modern Language Association (MLA)
Mayuf, Saidah Naima& Awtayyib, Lunis. The Algerian companies' compliance with internal audit standards : a case study of a sample of SME and big Algerian companies. Revue Algérienne des Sciences Sociales et Humaines Vol. 10, no. 1 (Jun. 2022).
https://search.emarefa.net/detail/BIM-1376557
American Medical Association (AMA)
Mayuf, Saidah Naima& Awtayyib, Lunis. The Algerian companies' compliance with internal audit standards : a case study of a sample of SME and big Algerian companies. Revue Algérienne des Sciences Sociales et Humaines. 2022. Vol. 10, no. 1.
https://search.emarefa.net/detail/BIM-1376557
Data Type
Journal Articles
Language
English
Notes
Includes appendices.
Record ID
BIM-1376557
