The Impact of the Diversity of Auditor Categories on the Competitiveness of Algerian Pharmaceutical Companies: SAIDAL Case Enterprise
| المصدر: | مجلة الاقتصاد والبيئة |
|---|---|
| الناشر: | جامعة عبدالحميد بن باديس مستغانم - كلية العلوم الاقتصادية والتجارية وعلوم التسيير - مخبر استراتيجية التحول الى اقتصاد أخضر |
| المؤلف الرئيسي: | Bouzid, Soufyane (Author) |
| مؤلفين آخرين: | Mezaour, Amel (Co-Author), Belhameri, Kheira (Co-Author) |
| المجلد/العدد: | مج4, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الشهر: | أكتوبر |
| الصفحات: | 284 - 306 |
| ISSN: |
2661-782x |
| رقم MD: | 1225853 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit | Competitiveness | Category of Auditors | Types of Audits
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
The audit has become one of the success factors of companies, it is in this context that the role of the auditor becomes of great importance. Thus, the main objective of our study is to show the role played by the diversity of auditor categories in the competitiveness of Algerian pharmaceutical companies. Therefore, we have defined the key points of this function by examining the practice of this function at SAIDAL. The aim here is to question employees on the contribution level of the diversification of auditor categories in creating a competitive advantage within SAIDAL. We reached several results, the most important of which are that SAIDAL has very little recourse to chartered accountant which is a week point for it, but also, the work of internal auditor constitute a lever for the success of the mission of the external auditor. |
|---|---|
| ISSN: |
2661-782x |
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