الريادة لاقتصاديات الأعمال
Volume 10, Numéro 1, Pages 120-135
2024-01-31

Audit In A Performance Approach: Case Of Economic Public Enterprise



Authors : Naas Abdelkader .

Abstract

The essential characteristic of the contemporary environment is the turbulence that forces the organization to adapt to different requirements (procedural, regulatory...) any identification and assessment of any risks that could threaten the company’s performance. In this context, the existence of an external audit practice is: to institute a periodic audit to ensure that operational provisions are established, Helps to reinforce the best practices observed in order to identify ways to improve the company’s performance.

Keywords

Audit ; Internal control ; Enterprise ; Performance

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