IDEAS home Printed from https://ideas.repec.org/a/alv/journl/v1y2019i4p179-195.html
   My bibliography  Save this article

The Practice of Internal Audit in the Light of International Standards in Public Corporations: A Case Study of SOMIPHOS Corporation

Author

Listed:
  • Asma Maifi

    (Farhat Abbas Setif 1 University (Algeria))

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 was 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.

Suggested Citation

  • Asma Maifi, 2019. "The Practice of Internal Audit in the Light of International Standards in Public Corporations: A Case Study of SOMIPHOS Corporation," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 1(4), pages 179-195, December.
    • Handle: RePEc:alv:journl:v:1:y:2019:i:4:p:179-195
    DOI: 10.48100/merj.v1i4.68
    as

    Download full text from publisher

    File URL: https://mer-j.com/merj/index.php/merj/article/view/68
    Download Restriction: no
    File URL: https://libkey.io/10.48100/merj.v1i4.68?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Internal Auditing; International Internal Auditing Standards; Public Corporation;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • J81 - Labor and Demographic Economics - - Labor Standards - - - Working Conditions

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alv:journl:v:1:y:2019:i:4:p:179-195. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chihab Ilimi (email available below). General contact details of provider: https://edirc.repec.org/data/fedjedz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.