Main Article Content

Abstract

This article aims to identify the extent of the commitment of the Algerian Public Economic Corporation to exercise the function of internal auditing in accordance with international standards issued by the Institute of Internal Auditors (The Institute of Internal Auditors), by introducing the concept of internal audit and then touch on the professional standards of internal audit issued by the Institute of Internal Auditors In light of the tasks and responsibilities related to them, and also how to organize this function in the institution and the foundations governing its organization The descriptive and analytical approach was used in the study by collecting data from various sources, the most important of which were interviewing the internal audit directors of SOMIFHOS based in Tebessa province as a public corporation to determine their compliance with international professional standards of internal auditing.

Keywords

Internal auditing International internal auditing standards Public corporation

Article Details

Author Biography

Asma Maifi , Farhat Abbas Setif 1 University (Algeria)

PhD Student

How to Cite
Maifi , A. (2019). The Practice of Internal Audit in the Light of International Standards in Public Corporations Case Study: SOMIPHOS Corporation. Management & Economics Research Journal, 1(4), 179-195. https://doi.org/10.48100/merj.v1i4.68
Cited by

References

  1. IFACI. (Février 2004). Institut de l’Audit Interne, Normes internationales pour la pratique professionnelle de l’audit interne.
  2. Pickett, KH. Spencer. (2003). The internal auditing handbook, 2nd edition, Wiley, USA.
  3. Khelassi, R. (2007). L'audit interne –Audit opérationnel-,2eme édition. Alger : Houma éditions Alger.
  4. Djoumaa, A. H. (2009). The Introduction to Modern Audit and Confirmation (1st ed.). Jordan: Dar Al-Safa for Publishing and Distribution. [In Arabic]
  5. Djoumaa, A. H. (2011). Internal and Governmental Audit (1st ed). Jordan: Dar Al-Safa for Publishing and Distribution. [In Arabic]
  6. Gaid? A. N. (2015). Accounting auditing in accordance with international standards (1st ed). Jordan: Dar Al-Jinan for Publishing and Distribution. [In Arabic]
  7. Al-Khatib, K. R. (2010). Modern Concepts in Financial and Internal Control in the Public and Private Sectors (1st ed.). Jordan: Arab Society Library for Publishing and Distribution. [In Arabic]
  8. Al-Waqqad, S. M., & Wedyane, M. L. (2010). Auditing -1- (1st ed.). Jordan: Arab Society Library for Publishing and Distribution. [In Arabic]
  9. Al-Nono, K. M. S. K. (2009). The extent of application of internal auditing standards recognized in Islamic banks operating in the Gaza Strip. (Master Thesis, Islamic University. Palestine). [In Arabic]
  10. Brick, M. (March 1, 2015). Interview with the internal audit assistant. Phosphate Mines Corporation Tebessa. [In Arabic]