INTERNAL ASSESSMENT AS METHOD OF EVALUATION THE SERVICES OF INTERNAL AUDIT

مدوي سامية; العايب عبد الرحمان

Article Details

INTERNAL ASSESSMENT AS METHOD OF EVALUATION THE SERVICES OF INTERNAL AUDIT

Authors:

مدوي سامية | العايب عبد الرحمان

Publisher:

Université de Sétif 2

Journal:

تنمية الموارد البشرية Vol.18 Issue 1, pp.610-631

Document Type:

Article

Publication Date:

5/2023

Document Language:

English

Document ID (Org No.):

2001471192

pISSN:

2600-6359

Keywords:

Abstract:

 The internal audit quality assurance program aims to assess the extent to which the internal audit activity conforms to the definition and standards of internal auditing, as well as whether the internal auditors apply the principles of professional ethics. The purpose of this article is to study one of mechanisms of quality assurance services represented in internal assessment.
The most important findings that we reached were that ongoing monitoring improves the internal audit activity by enhancing the participation between internal audit units and it also enhances the infrastructure, supports communication and improve the internal audit activities processes. It was also found that periodic self-assessment is mainly basesd on evaluating compliance with standards and principles of professional ethics, especially in periods when external evaluation is not carried out.

Article Details

INTERNAL ASSESSMENT AS METHOD OF EVALUATION THE SERVICES OF INTERNAL AUDIT

Authors:

مدوي سامية | العايب عبد الرحمان

Publisher:

Université de Sétif 2

Journal:

تنمية الموارد البشرية Vol.18 Issue 1, pp.610-631

Document Type:

Article

Publication Date:

5/2023

Document Language:

English

Document ID (Org No.):

2001471192

pISSN:

2600-6359

Quality programme

Internal assessment

Ongoing monitoring

Periodic self-assessment

Issues

Article Details

INTERNAL ASSESSMENT AS METHOD OF EVALUATION THE SERVICES OF INTERNAL AUDIT

Authors: مدوي سامية | العايب عبد الرحمان

Publisher: Université de Sétif 2

Journal: تنمية الموارد البشرية Vol.18 Issue 1, pp.610-631

Document Type: Article

Publication Date: 5/2023

Document Language: English

Document ID (Org No.): 2001471192

pISSN: 2600-6359

Quality programme

Internal assessment

Ongoing monitoring

Periodic self-assessment

Issues

Authors:

مدوي سامية | العايب عبد الرحمان

Publisher:

Université de Sétif 2

Journal:

تنمية الموارد البشرية Vol.18 Issue 1, pp.610-631

Document Type:

Article

Publication Date:

5/2023

Document Language:

English

Document ID (Org No.):

2001471192

pISSN:

2600-6359