دراسات اقتصادية
Volume 12, Numéro 1, Pages 474-495
2025-06-01
The Impact Of Social Audit On The Improvement Of The Internal Control System: Case Of The Seror Company
Authors : Chekroun Meriem .
Abstract
In response to economic and technological changes, Algerian companies must strengthen their internal control through social auditing. This study examines its impact within the SEROR company in Tlemcen using a qualitative approach based on observation, document analysis, and interviews with key executives. The results show that social auditing enhances the control environment, identifies HR risks, optimizes control activities, and strengthens internal communication as well as strategic management, confirming its essential role in improving internal control.
Keywords
Social Audit ; Internal Control System ; SEROR Company
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