The obstacles of internal audit in the assessment of the variable part of executive remuneration: Exploratory study in joint-stock companies in Algeria

بلهاشمي أمينة

Article Details

The obstacles of internal audit in the assessment of the variable part of executive remuneration: Exploratory study in joint-stock companies in Algeria

Authors:

بلهاشمي أمينة

Publisher:

Université de Béchar

Journal:

مجلة البشائر الاقتصادية Vol.7 Issue 1, pp.1125-1136

Document Type:

Article

Publication Date:

4/2021

Document Language:

English

Document ID (Org No.):

2001483149

pISSN:

2600-6391

Keywords:

Abstract:

 To minimize the risks associated with the opportunistic behaviors of managers, in particular the risks associated with their remuneration, a corporate governance strategy must put in place several control mechanisms, among these mechanisms, internal audit. But the problematic is the independence or not of this control mechanism. For this, the objective of this article aims to study the obstacles of internal audit in its mission of evaluating the methods used by senior executives to achieve the objectives related to the variable part of their remuneration, in Joint stock companies in Algeria. In this context, we used a quantitative descriptive method in the form of a survey, the results were processed and analyzed by the SPSS software. The results obtained show that the hierarchical reattachment of the IA to the CEO and the combined functions of the CEO hamper the role of the auditor in his mission of auditing remuneration.

Article Details

The obstacles of internal audit in the assessment of the variable part of executive remuneration: Exploratory study in joint-stock companies in Algeria

Authors:

بلهاشمي أمينة

Publisher:

Université de Béchar

Journal:

مجلة البشائر الاقتصادية Vol.7 Issue 1, pp.1125-1136

Document Type:

Article

Publication Date:

4/2021

Document Language:

English

Document ID (Org No.):

2001483149

pISSN:

2600-6391

Internal Audit

Remuneration Audit

Executive Leaders

Obstacles of Internal Audit

Joint-Stock Companies

Issues

Article Details

The obstacles of internal audit in the assessment of the variable part of executive remuneration: Exploratory study in joint-stock companies in Algeria

Authors: بلهاشمي أمينة

Publisher: Université de Béchar

Journal: مجلة البشائر الاقتصادية Vol.7 Issue 1, pp.1125-1136

Document Type: Article

Publication Date: 4/2021

Document Language: English

Document ID (Org No.): 2001483149

pISSN: 2600-6391

Internal Audit

Remuneration Audit

Executive Leaders

Obstacles of Internal Audit

Joint-Stock Companies

Issues

Authors:

بلهاشمي أمينة

Publisher:

Université de Béchar

Journal:

مجلة البشائر الاقتصادية Vol.7 Issue 1, pp.1125-1136

Document Type:

Article

Publication Date:

4/2021

Document Language:

English

Document ID (Org No.):

2001483149

pISSN:

2600-6391