The reality of internal audit standards application in the Algerian companies

  • صالحي يزيد كُلّية العُلوم الاقتصاديّة والعُلوم التّجاريّة وعُلوم التّسيير جامعة باجي مختار عنابة
  • عبد الله مايو كُلّية العُلوم الاقتصاديّة والعُلوم التّجاريّة وعُلوم التّسيير جامعة قاصدي مرباح ورقلة
Keywords: Internal audit, internal control, international internal audit standards, function of internal audit, Algerian companies


The aim of this study is to recognize the reality of the internal audit application in the Algerian companies, through a field study in a group of Algerian companies. Seventy (70) questionnaires were distributed to a sample of internal auditors and employees of finance and accounting administration in these companies. Sixty (60) of them were usable. Through their answers analysis, we conclude that the practice of internal audit in the Algerian companies corresponds largely with the international standards of internal audit. We find also that the variables related to the sample, as well as related the activity of the internal audit have a statistically significant impact on the application of the internal audit function in these companies.