دور المدقق الداخلي في المؤسسة الاقتصادية -دراسة ميدانية(مصنع القفازات) عين تموشنت

Abstract

In order to achieve its required role, the internal audit function needs basic pillars and pillars and an internal audit charter that contains internationally recognized standards of competence and qualification that define responsibilities as well as rules control, the internal audit mission, the laws and regulations that regulate and govern them, and the rules of professional conduct that The internal auditor must have the techniques and tools that frame and depend on the internal audit process The institution to carry out its work in the appropriate efficiency and effectiveness