التكامل بين التدقيق الخارجي و الآليات الداخلية كأساس لتفعيل حوكمة المؤسسات : دراسة حالة المؤسسات الاقتصادية الجزائرية لمنطقة الجنوب الشرقي (الأغواط، غرداية، ورقلة)‎

Abstract EN

This study aims to uncover the role that might be played by the integration of external audit with internal mechanisms represented in the both board of directors and audit committee, as well as initiating enterprises’ governance by the internal audit throughout a field study on a study sample represented in economic enterprises key executives, external auditors of the south west.

The study concluded that there is a relation between external audit and the rest of governance bodies in order to initiate the latter.