Beam Journal of Economic Studies
Volume 5, Numéro 2, Pages 421-438
2021-09-15

Corporate Social Responsibility And Internal Audit: Exploration Current Involvement Of Internal Auditors And Their Future Perceptions In A Sample Of Algerian Companies



Authors : Belghaouti Nacera .

Abstract

This study aims to investigate the current involvement of internal auditors in CSR 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 CSR 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 CSR issues. Moreover internal audit profession needs to address the current perceived skills gap in their ability to provide assurance and consulting on CSR issues to ensure their continued relevance and ability to meet stakeholders’ needs and expectations.

Keywords

corporate social responsibility ; Internal Audit

Les articles similaires

جودة أنشطة التدقيق الداخلي بالمؤسسات الاقتصادية الجزائرية - دراسة ميدانية من وجهة نظر المدققين الداخليين بشركات المساهمة بولاية عنابة The Quality Of Internal Audit Activities In Algerian Economic Companies - An Empirical Study Of The Point Of View Of The Internal Auditors In The Joint- Stock Companies In The Wilaya Of Annaba

كبلوتي حمزة .  شيخي بلال . 
ص 784-803.

Corporate Social Responsibility And Its Benefits For The Companies ‎“corporate Reputation As A Model”‎

Samira Ahlem ‎ ‎ Haddou .  Kaddour Nafla . 
pages 43-50.

الإدراك المهني لمدققي الحسابات في الجزائر لأهمية تقييم مخاطر الأخطاء الجوهرية (دراسة ميدانية على عينة من مدققي الحسابات) The Professional Awareness Of Auditors In Algeria Of The Importance Of Assessing The Risks Of Fundamental Errors A Field Study On A Sample Of Auditors

بحورة سماح .  قلوم بوفلجة . 
ص 238-254.

The Algerian Companies’ Compliance With Internal Audit Standards (a Case Study Of A Sample Of Sme And Big Algerian Companies)

Elmayouf Saida Naima .  Outayeb Lounis . 
pages 434-452.

Practices Of Corporate Social Responsibility In Islamic Banks: Analysis Of Al Baraka Sustainability & Social Responsibility Program In Eleven Countries (2012-2020)

Besseba Abdelkadir . 
pages 1-15.

Formats de citation