مجلة الإدارة والتنمية للبحوث والدراسات
Volume 14, Numéro 2, Pages 396-411
2025-12-01

Compliance With Iia Standards Of Ethics And Professionalism - Evidence From Algerian Banks



Authors : Richane Amina .

Abstract

Ethics and professionalism serve as the cornerstone for fostering trust and positive reputation. For internal auditors, these principles are vital, as they constitute the base of confidence and reliance on internal auditors’ work. This study examines whether the internal auditors of Algerian banks adhere to standards of ethics and professionalism required by the IIA. It highlights the importance of ethical conduct and professionalism in internal audit function. A total of 44 questionnaires were collected and analysed using the SPSS V23 software, the results revealed a high compliance with each of the five principles indicating a strong adherence with ethics and professionalism by internal auditors in the Algerian banks.

Keywords

internal audit ; IIA standards ; ethics and professionalism ; banks

Les articles similaires

Evaluating The Compliance Of Algerian Commercial Banks With The Requirements Of The Murabaha To The Purchase Orderer Standard Issued By The Accounting And Auditing Organization For Islamic Financial Institutions (aaoifi): A Study On A Sample Of Banks

Mehiaddine Samir . 
pages 145-161.

وظيفة رقابة الامتثال في البنوك: الحاجة إلى تعزيز ممارستها في البنوك الجزائرية (دراسة حالة البنك الوطني الجزائري) The Compliance Function In Banks: Need To Strengthen Its Practice In Algerian Banks - Case Study "banque Nationale D'algérie”

حمزة طيبي .  عبد القادر بلخضر . 
ص 443-467.

The Extent Of The Auditors' Compliance With International Financial Reporting Standards ( Ifrs) And Their Impact On Investor Decisions - An Applied Study On A Sample Of Egyptianegyptian Banks –

Walid Samir Abdel Azeim Elgabali . 
pages 218-241.

واقع تسيير المخاطر في البنوك التجارية الجزائرية في ظل التكيف مع معايير لجنة بازل(دراسة حالة مجموعة من البنوك الجزائرية) The Reality Of Risk Management In Algerian Commercial Banks In Light Of Adaptation To The Standards Of The Basel Committee (case Study Of A Group Of Algerian Banks)

عياش زبير .  العايب سناء . 
ص 24-42.

The Impact Of Macroeconomic, Structural Variables And Banks’ Characteristics On Islamic Banks Performance: Panel Evidence From Jordanian Banks (2000-2014)

Yousfi Imane . 
pages 29-42.

Formats de citation