THE CONTRIBUTION OF THE AUDIT COMMITTEE IN THE IMPROVEMENT OF THE QUALITY OF THE INTERNAL AUDIT | ASJP

La Revue des Sciences Commerciales
Volume 20, Numéro 1, Pages 184-204
2021-06-07

The Contribution Of The Audit Committee In The Improvement Of The Quality Of The Internal Audit

Authors : Boutrik Souad . Meghari Randa . Brahiti Ibtisseme .

Abstract

The quality of the internal audit is a necessary condition for its effectiveness in achieving its objectives. The literature identifies two criteria for a good quality of audit: competence and independence. The first is framed by the code of ethics, the different standards of the function, training, etc. However, the second criterion is more complicated since it is more sensitive. Attachment to the highest hierarchical level guarantees to the internal audit its independence from the various stakeholders. The establishment of an audit committee is seen by professionals as the best way to achieve this independence. In order to understand the contribution of the audit committee in improving the quality of internal audit, we chose to carry out a survey by questionnaire on 45 internal auditors working in Algerian companies.

Keywords

Internal audit ; Audit committee ; Independence ; Quality ; Algerian companies

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