دراسات اقتصادية
Volume 18, Numéro 3, Pages 53-65
2024-11-02
The Internal Audit As A Value Creation Tool: The Case Of Algerian Companies
Authors : Zergoune Mohammed . Kateb Karim .
Abstract
The decentralization of public and private affairs underscores the growing importance of internal audit in evaluating, enhancing, and managing risk management, internal control, and corporate governance processes. Internal audit aims to provide assurance on operational mastery, targeting efficiency, asset protection, legal compliance, and information reliability. Its key characteristics include independence, objectivity, universality, continuity, and added value. However, its limitations lie in cost and occasionally unrealistic expectations. Four Algerian companies were studied to highlight the challenges of creating added value through internal audit.
Keywords
internal audit ; added value ; internal control ; corporate gouvernance ; risk management
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