Diagnosis of the internal audit function in the light of international standards for internal audit case study: the Company of Sonatrach- Directorate of Maintenance LAGHOUAT

Abstract

In the light of the international standards for internal audit , issued by the American Institute of internal auditors (IIA), this study provides a diagnosis of the internal audit function in the Directorate of Maintenance of Sonatrach in Laghouat . It uses two ways of direct interview, including direct questions to the one is in charge of the internal audit function in the Directorate. These questions are in the form of a questionnaire. So they can reach some results about adoption and respect for the implementation of internal audit function, following the international standards for the profession. Consequently, a set of recommendations are proposed. So, the internal audit function can reach an advanced level of quality.