الإجراءات العملية للتدقيق الداخلي في المؤسسة العمومية : دراسة حالة ديوان الترقية و التسيير العقاري لولاية بسكرة

Abstract EN

This research aims to highlight the practical procedures of internal audit in public institutions in general, and the reality of its implementation in the office of promotion and real estate management in particular, Through addressing to the internal audit theoretical framework, the stages and procedures of its implementation, the implementation development in the Algerian public institutions and departments and attempting to apply the theoretical study on one of this institution through the case study of the office of promotion and real estate management of Biskra.

This study has conclude several results, most significant is that the management of promotion office uses the internal audit to relieve the burden of responsibility placed to it which relate to the implementation of various policies and procedures to preserve its resources, and evaluating the effectiveness of the applicable internal control systems, in order to discover errors that would prevent the office from achieving its objectives, but in fact there is lack of knowledge of standards and the failure to apply the adequate procedures of internal audit that is applicable in the office.

At the end of this study, the researcher recommends trying the actual applying of internal audit standards and procedures in the office through the professional development of this function by reviewing the publication of professional bodies specialized in internal audit, providing internal auditors with more independency and increase their dignity among staff to perform their tasks effectively