(جامعة الوادي University of Eloued, 2020-12-31) بوشيخي, عائشة
Starting from the definition of Internal audit "as being an independent and objective activity which gives
the organization an assurance on the degree of control of operations and provides advice to improve it"" and that
internal control is defined as "All the means implemented by an organization in order to provide assurance on
the degree of control by all of its operations".
the objective of this article is to show the importance of both the audit internal control and internal
control in the Algerian company, while clarifying how internal control can support internal audit, and how the
latter can be useful in the design and development of internal control. With a case study in STARR Tlemcen.
