Application of the Standards of Internal Audit at Algerian Companies: A Field Study on a Sample of Companies

Authors

  • د. صالحي محمد يزيد

Keywords:

The internal audit, internal audit, international standards, Algerian companies, internal control.

Abstract

This study aims to explore the extent of internal audit standards

application within the Algerian companies by identifying the degree of

coherence between the internal audit practices within these companies and

the international internal audit standards, and the effect of the personal

variables related to the internal auditors and the activity itself on application.

At the end of the paper there are recommendations to raise the level of internal

audit standards application.

To achieve the study goals and to test the hypotheses, a questionnaire

was made and analyzed by SPSS after receiving the necessary data. 70

copies were distributed on internal auditors, finance and accounting officers

in those companies. 60 copies of what was distributed were returned. The

study found that the internal audit practices in the Algerian companies

under study conform to a large extent with the international internal audit

standards, and that variables related to the auditing personal and activity

have a statistically significant impact on the application of the internal

audit function in those companies.

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Published

2017-05-17

How to Cite

يزيد د. ص. م. (2017). Application of the Standards of Internal Audit at Algerian Companies: A Field Study on a Sample of Companies. Al-Quds Open University for Administrative & Economic Research & Studies, 2(5). Retrieved from https://journals.qou.edu/index.php/eqtsadia/article/view/302

Issue

Vol. 2 No. 5 (2016): المجلد الثاني، ع(5)، رمضان 1437هـ/حزيران 2016م

Section

الأبحاث

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