التدقيق الداخلي بالقطاع العمومي كآلية لتحسين التسيير و حماية المال العام : مقترح لخلية التدقيق بالمؤسسة الصحية

Abstract EN

This study aimed to highlight the role that internal audit plays in improving the management of Algerian public health institutions, and in order to reach the goal of the study, we relied on the descriptive analytical approach by addressing the basic concepts about internal auditing in the public sector, The study concluded that the internal audit function should be introduced in public health institutions as a necessity to discover errors and fraud and help correct them, The study also concluded that an internal audit cell should be established at the health institution, in order to complement the regulatory structure approved by the relevant ministry, To ensure the improvement of the quality of the health service, The most important recommendations are in the need to prepare a law by the ministry of health to form an internal audit cell while ensuring the training of employees to define the function of the cell.