Strengthening Corporate Governance Through Internal Audit In Algerian Economic Organizations : A Case Study Of Epe Alzinc Spa
Auteurs : Ammar Asma .
Résumé
This study examines the impact of internal audit on governance principles in Algerian public enterprises through a case study of EPE ALZINC SPA. Using a qualitative design based on a semi structured interview with the internal audit officer (30/04/2025), documentary review, and thematic analysis, the findings show that internal audit enhances corrective actions, risk prevention, transparency, and decision making. Yet, its strategic role remains limited by the absence of formal tools, continuous training, and direct participation in governance meetings. The study concludes that ALZINC should shift from a control oriented model to a risk based advisory function, supported by independence, systematic follow up, and structured interaction with governance bodies.
Mots clés
internal audit ; corporate governance ; public economic enterprise ; risk management ; audit Committee
