توافق معايير التدقيق الداخلي الدولية مع الممارسات المهنية في شركات المساهمة الجزائرية: دراسة ميدانية لآراء بعض المدققين الداخليين

Abstract

The recent trends of the internal audit have become focused on adding value to the company, by activating the roles of this activity towards the dimensions of control, risk management and governance, based on adherence to standards and Code of Ethics. This study aims to identify the extent of applying the international internal auditing standards, issued by the Institute of Internal Auditors IIA on January 01st, 2017 compared to the professional practices of Algerian Joint-stock companies. This study concluded with the recommendation of the importance of supporting professional practices of internal auditing in Algerian Jointstock companies, through the necessity of obtaining certificates and professional qualifications approved by the Institute of Internal Auditors IIA.