The assessment of the quality of internal audit in Algerian banks: a contribution based on the analysis of the perception of the auditees - The case of the Banque Outer of Algeria: BEA

Abstract

Internal audit is a control function that allows companies to ensure the conformity of their procedure and to advise their managers for a better control of their activities. For this raison, auditing standards have highlighted the need to subject this function to internal or external evaluation in order to improve its effectiveness. We tried in this paper to propose a methodology of assessment of the internal audit quality in Algerian banks through the perceptions for audited with qualitative study within one of Algerian exterior bank agencies (M'sila agency).Where we found through the evaluation made by the audited, flaws and gaps that require an improvement of the internal audit function for better performance of the banking agency.