Corporate Sustainability and Internal Audit: Exploration Current Involvement of Internal Auditors and their Future Perceptions in a Sample of Algerian Companies
| المصدر: | مجلة شعاع للدراسات الاقتصادية |
|---|---|
| الناشر: | المركز الجامعي أحمد بن يحي الونشريسي تيسمسيلت - معهد العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Belghaouti, Nacera (Author) |
| المجلد/العدد: | مج5, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الشهر: | سبتمبر |
| الصفحات: | 421 - 438 |
| DOI: |
10.54666/2334-005-002-027 |
| ISSN: |
2543-3911 |
| رقم MD: | 1256108 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Public expenditures | labor market in Algeria | unemployment | ARDL model
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
Study aims to investigate the current involvement of internal auditors in CS in sample of Algerian companies, and their future perceptions on the importance and competency of internal audit in this area. We are collected the data of this study from 38 internal auditors through a survey. The study concluded that the current contribution of internal auditors in the area of corporate sustainability is limited and related to some aspects only, and they predict the expansion of Internal Audits’ scope and growing demands in terms of Internal Audit Function coverage and skill and expertise requirements in CS issues. Moreover internal audit profession needs to address the current perceived skills gap in their ability to provide assurance and consulting on CS issues to ensure their continued relevance and ability to meet stakeholders’ needs and expectations. |
|---|---|
| ISSN: |
2543-3911 |
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