مجلة الإستراتيجية والتنمية
Volume 10, Numéro 1, Pages 46-65
2020-01-01

Do Internal Auditors In The Algerian Public Organizations Contribute To Create Added Value?



Authors : Boulafrakh Sarra .

Abstract

Abstract: This study aims to identify and demonstrate the contribution of internal auditors to the creation of added value in a sample of Algerian public organizations, the study was conducted based on a survey designed and distributed to a random sample of 36 internal auditors in 20 Algerian public organizations. The response rate was 83% as 30 auditors responded. We used statistical methods to analyze the four principle hypotheses developed. We found that the internal auditors in Algerian public organizations are independent, objective and competent, and they create added value through the evaluation of the internal control system, risk management processes and governance processes.

Keywords

Internal audit ; Internal control ; Risk management ; Governance ; Added value

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

External Auditors' Reliance On Internal Auditors And Its Impact On External Auditors' Independence: Evidence From Algerian Audit Environment

Ouaker Hanane .  Ouaker Meriem .  Ayadi Abdelkader . 
pages 348-358.

The Impact Of Economic Value Added And The Market Value Added On Earning Per Share. Case Study Of The Industrial Companies Listed In Kuwait Stock Exchange

Melikaoui Mouloud . 
pages 599-611.

Thé Cultural And Linguistic Impact Of Gothic Literature On The Identity Of Algerian Teenagers: A Metamorphosis.

Said Houari Amel . 
pages 257-268.

Formats de citation