محددات تطبيق التدقيق الاجتماعي الداخلي في الجزائر: دراسة على عينة من المدققين الداخليين

Abstract EN

The study aims to determine the extent to which the internal auditor in Algeria is aware of the concept of social auditing, and the identification of the determinants that hinder the application of internal social audit in Algeria, to achieve these objectives was relied on the descriptive analytical method in the theoretical part when exposure to the general framework of auditing Internal social, and questionnaire tool in the applied part, the study concluded that the internal auditor in Algeria does not understand the concept of social audit, with the existence of determinants that hinder the application of internal social audit in Algerian institutions, most importantly, the lack of willingness of institutions to issue reports Related to its social performance, with no mandatory internal social audit in institutions, and the failure of institutions to disclose information about their social performance, the study suggested that training courses should be conducted for internal auditors to develop their knowledge about auditing, while sensitizing institutions to the importance of social auditing and requiring them to disclose their own social activities.