Revue des reformes Economique et intégration dans l’économie mondiale
Volume 18, Numéro 2, Pages 92-107
2024-12-23

Analysis Of The Impact Of Internal Audit And External Audit On The Company: Case Elec El Djazair Group



Authors : Zouaghi Ramla . Grine Lynda .

Abstract

The aim of the legal external audit is to certify the accuracy, transparency and compliance of the accounts, while preserving its impartiality with regard to the management of the company and guaranteeing its independence. On the other hand, internal audit fulfills both an assurance and advisory role. It serves as an internal control lever, providing reasonable assurance regarding the management and decisions taken within the company. This article aims to examine the impact of internal audit and legal external audit within the ELEC El Djazair group.

Keywords

internal control ; internal audit ; external audit

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