Internal audit, a tool to improve the quality of financial statements in Algerian economic institutions - case study of limited liability company "SS"

Abstract

This study aims to determine the importance of internal auditing in improving the quality of financial statements, since it's a major  tool in making various decisions by its users. In fact economic institutions found themselves suffering from proper disclosure problems and that is what  prompted them to look for effective ways to ensure credible and quality financial statements.    

      The study concluded that through his auditing  mission for fixed assets, the  internal auditor of "SARL SS" is able to help  improve the quality of financial statements by identifying the strengths and weaknesses that characterize the internal control, and make recommendations to correct the deficiencies resulting from some administrative procedures, as well as accounting errors related to fixed assets.