The Impact of Internal Auditing on Evaluating Internal Control Systems and Risk Management
| المصدر: | مجلة المنتدى للدراسات والأبحاث الإقتصادية |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة - كلية العلوم الإقتصادية والتجارية وعلوم التسيير - قسم العلوم الإقتصادية |
| المؤلف الرئيسي: | Bichi, Ismail (Author) |
| مؤلفين آخرين: | Ben Ali, Miloud (Co-Author) |
| المجلد/العدد: | مج8, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | ديسمبر |
| الصفحات: | 531 - 544 |
| ISSN: |
2588-1817 |
| رقم MD: | 1535361 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit | Internal Control System | Risk Management | External Auditing
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
This research seeks to underscore the importance of internal auditing in the assessment of internal control mechanisms and risk management, as well as its collaboration with external auditing processes. Furthermore, it examines recent developments in internal auditing practices, in alignment with the global standards established by the Institute of Internal Auditors. The findings of the study indicate that internal auditing has grown into a more autonomous and impartial function, offering assurance and advisory services that contribute added value to organizations. Moreover, it highlights the synergistic relationship between internal and external auditors, which enhances the overall organizational performance |
|---|---|
| ISSN: |
2588-1817 |
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