Business strategy of the internal audit unit to improve Quality of financial information
Case Study Composite Bicycle and Motorcycle CYCMA Guelma unit
Keywords:
Strategy, internal audit, financial information, audit, risk management
Abstract
This study aims to know the work strategy of the internal audit unit in controlling the quality of
financial information, by focusing on internal audit issues and the appropriate ways to do so.
Where the bicycle and motorcycle compound was chosen as a case study unit for a set of
scientific and objective reasons.
The study concluded the necessity of activating the role of audit committees, which now rely to a greater
degree on internal audit, as well as that audit committees should increase their focus on risks and risk
management processes that can provide useful services, and issue financial reports at a specific quality level
that can be agreed upon
