Internal audit as a mechanism for rationalizing expenditure in local collectives

The municipality of Laghouat an example

Abstract

 This study aims to clarify the possibility of applying internal audit as a tool for maintaining public funds and expenditure in local communities, by answering the following main problematic: How does internal audit contribute to the rationalization of spending in local communities?

Where it achieved mainly that the internal audit tool helps to ensure that the use of public funds intended purposes, and to maintain all public funds and protect them, in order to achieve economic and social balance, which leads financial stability and of local communities