التدقيق الداخلي بين المتطلبات النظرية والتحديات العملية

Abstract

We attempts, through this research, to highlight the general sides that concern the work of the internal diagnosis, then we concluded that it is a relative independent evaluation activity that aims at serving central administration, and providing it with different data for taking correct decisions through the regular efficiency of the control systems and the extent to which it is applied, then looking at the different enterprise activities mainly the financial and accounting ones. This activity that deals with the internal diagnosis gave it an interesting importance at the international and local level as well; emphasizing on the effect of the internal diagnosis in Algeria through the practical study of some economic companies in Adar city. Besides, we came at a conclusion which asserts that the internal diagnosis is applied in all economic companies, but through indirect methods, as the lack of a council service responsible of the internal diagnosis independent of other activities, because the internal diagnosis is not considered as obligatory in the Algerian economic companies, and is represented just as a control. We noted too that the internal diagnosis in Algeria is far from international acts and differs from one company to another, and in order to undergo the international acts; there must be an obligation in applying international measures