The role of internal audit in supporting the competitiveness of enterprises: A field study of a sample of Public economic institutions of the state of Skikda

Authors

  • FERROUM Mohamed Salah, AMMARI Samir , RAKI Ahcene , SAAD GUERMECHE Zohra

Keywords:

Internal Audit, International internal auditing standards, code of Ethics, Competitiveness of economic enterprises.

Abstract

The study aimed to identify the extent of the commitment of economic public enterprises in Skikda’sstate for requirements of the internal audit and its impact on competitiveness. To achieve this purpose the questionnaire was distributed

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References

-Elisabeth Bertin, 2007, Audit interne- Enjeux et pratiques à L’international, Eyrolles édition d’organisation, Paris, France, pp20-21.

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Published

2025-12-10

How to Cite

FERROUM Mohamed Salah, AMMARI Samir , RAKI Ahcene , SAAD GUERMECHE Zohra. (2025). The role of internal audit in supporting the competitiveness of enterprises: A field study of a sample of Public economic institutions of the state of Skikda. Pegem Journal of Education and Instruction, 15(4), 2945–2964. Retrieved from https://www.pegegog.net/index.php/pegegog/article/view/4484

Issue

Vol. 15 No. 4 (2025): EARLY VIEW

Section

Article

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