Abstract

The aim of this article is to provide a number of mechanisms that allow for the improvement of internal audit activity in Algeria in a manner that allows it to prove its effectiveness and efficiency, in line with the new requirements of the international framework for practicing this profession and in keeping with the prevailing practice in the developed world. The introduction of such mechanisms is aimed at correcting the situation of internal audit activity in Algeria, which is still stagnant and has not reached the required level and has not developed at the same pace, efficiency and efficiency. The study showed that the reasons for this weakness are attributed to both lack of attention by the economic institutions and the lack of fields and centers of specialization and the slow pace of laws and legislation related to the organization and structure of economic institutions in line with the requirements of modern management.