L’AUDIT INTERNE ET LA GOUVERNANCE A L’ERE DE LA TRANSFORMATION DIGITALE

Mustapha BOUMESKA; Nadia ALLOULI

Article Details

L’AUDIT INTERNE ET LA GOUVERNANCE A L’ERE DE LA TRANSFORMATION DIGITALE

Authors:

Mustapha BOUMESKA | Nadia ALLOULI

Publisher:

مجلة الدراسات المتعددة التخصصات في العلوم الاقتصادية والاجتماعية

Journal:

Revue des Études Multidisciplinaires en Sciences Économiques et Sociales Vol.9 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

12/2024

Document Language:

French

Document ID (Org No.):

2001841350

pISSN:

2489-2068

Abstract:

 Over the last decade, corporate governance has become crucial to solving agency problems and achieving objectives for organisational sustainability . At the heart of this governance, internal audit is recognised as an essential control mechanism for improving business performance. In the face of digitalisation, internal audit must adapt, presenting new challenges and opportunities. This paper explores the impact of digitalisation on the effectiveness of internal audit as a governance mechanism, developing a conceptual model through an extensive literature review.

Article Details

L’AUDIT INTERNE ET LA GOUVERNANCE A L’ERE DE LA TRANSFORMATION DIGITALE

Authors: Mustapha BOUMESKA | Nadia ALLOULI

Publisher: مجلة الدراسات المتعددة التخصصات في العلوم الاقتصادية والاجتماعية

Journal: Revue des Études Multidisciplinaires en Sciences Économiques et Sociales Vol.9 Issue 2, pp.0-0

Document Type: Article

Publication Date: 12/2024

Document Language: French

Document ID (Org No.): 2001841350

pISSN: 2489-2068

Issues

Authors:

Mustapha BOUMESKA | Nadia ALLOULI

Publisher:

مجلة الدراسات المتعددة التخصصات في العلوم الاقتصادية والاجتماعية

Journal:

Revue des Études Multidisciplinaires en Sciences Économiques et Sociales Vol.9 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

12/2024

Document Language:

French

Document ID (Org No.):

2001841350

pISSN:

2489-2068