The Algerian Companies Compliance with Internal Audit Standards: A Case Study of a Sample of SME and Big Algerian Companies
| العنوان بلغة أخرى: |
La Conformité des Entreprises Algériennes aux Normes D'audit Interne: Étude de cas d'un Échantillon de PME et Grandes Entreprises Algériennes |
|---|---|
| المصدر: | المجلة الجزائرية للعلوم الاجتماعية والانسانية |
| الناشر: | جامعة إبراهيم سلطان شيبوط الجزائر 3 |
| المؤلف الرئيسي: | Elmayouf, Saida Naima (Author) |
| مؤلفين آخرين: | Outayeb, Lounis (Co-Author) |
| المجلد/العدد: | مج10, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | يونيو |
| الصفحات: | 434 - 452 |
| DOI: |
10.52125/2237-010-001-022 |
| ISSN: |
2352-9911 |
| رقم MD: | 1314083 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch, HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Internal Audit Standards | Big Companies | SME | Compliance | Algerian
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
This article aims to evaluate the practice of international internal audit standards in Algerian companies (SMEs and large companies). The study of our sample (n= 100 Companies) led us to conclude that Large Companies have, more and more, a tendency to favor this function which has become essential to their sustainable development. On the other hand, few SMEs manage to follow this trend Cet article a pour objectif d'évaluer la pratique des normes internationales d'audit interne dans entreprises algériennes (PME et Grandes Entreprises). L'étude de notre échantillon (n= 100 Entreprises) nous a conduit à conclure que les Grandes Entreprises ont, de plus en plus, tendance à recourir à cette fonction devenue indispensable à leur développement durable. Par contre, peu de PME arrivent à suivre cette tendance. |
|---|---|
| ISSN: |
2352-9911 |
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