Financial and accounting audit in Algeria: legal mission and managerial necessity
DOI:
https://doi.org/10.59051/joaf.v8i1.72Abstract
The audit is closely linked to the internal control system as it is its first benchmark in terms of analysis and verification. The objective of our work is to present the theoretical foundations, the methodology and the means of the internal and external financial and accounting audit. We also presented the differences and complementarities between the internal audit function and the external legal audit. Finally, we presented a summary of the practice of the financial and accounting audit as it exists in a multinational private company established in Algeria.
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Copyright (c) 2017 Nadjia BELHADJ AHMED
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