دفاتر البحوث العلمية
Volume 14, Numéro 1, Pages 157-174
2026-06-01
The Internal Audit Of Wages Case Study: Epe Spa Alger
Authors : Chikhi Selma . Nedjar Ayoub . Khidri Zoulikha .
Abstract
Internal payroll audit is a necessary risk management tool for human resources management; a complex and constantly evolving jurisdiction, so it cannot be controlled without an accurate means of monitoring. Globally framed by a set of regulatory supports, including laws and works practices, salary management is a key activity that can impact on the strategic objectives of the company. We will try, through this research work, to describe and organise the salary audit process in an Algerian economic institution (SPA ALGER), and to highlight its contribution to the improvement of internal procedures related to Wages. The study concluded that the internal control system related to Wages in the studied institution is characterised by strong points on the one hand and a set of insufficiencies and anomalies on the other hand, the latter requiring improvement and correction work.
Keywords
Internal audit ; Internal audit standards ; Wages ; Legal provision
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