بوشيخي, عائشة2023-04-282023-04-282020-12-31بوشيخي، عائشة. الرقابة والتدقيق الداخليين بالمؤسسة الجزائرية: –دراسة حالة تدقيق الاستثمارات بشركة تسوية وتهيئة وتعبيد الطرق تلمسان-.مجلة المنهل الإاقتصادي. مج03. ع02. 31 ديسمبر 2020. كلية العلوم الإقتصادية والتجارية وعلوم التسيير. جامعة الوادي2602-7968https://dspace.univ-eloued.dz/handle/123456789/20868مقالStarting 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.Arالتدقيق الداخلي- المراقبة الداخلية- تدقيق الاستثمارات –"سطار"STARRArticle