مجلة الدراسات المالية والمحاسبية والإدارية
Volume 10, Numéro 1, Pages 80-99
2023-06-18
Internal Audit And Its Role In The Application Of International Standards Of Standardization In Hotel Establishments In Algeria
Authors : Melahi Rekia . Laidi Meryem .
Abstract
This study aims to know the role of internal auditing and documentation on the application of international standards for standardization in the development of hotel institutions in Algeria, as well as the obstacles that prevent the adoption of international standards for standardization. Data processing by SPSS. It has been found that there is a difficulty in performing the internal audits of the administrative processes, and in order to archive and retrieve the files related to the administrative processes and training processes, if any; And the absence of government financial support for hotel establishments to adopt international standards for standardization.
Keywords
internal audit ; standardization ; total quality management ; hotel institutions ; hotel service quality
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