Le Rôle de l'Audit Interne dans l'Activation des Principes de Gouvernance dans les Entreprises Économiques Algériennes Cas : EPE ALZINC SPA

Abstract

In the face of globalization and economic crises, corporate governance stands out as a strategic lever for performance and transparency. Internal audit, now recognized as a key partner in risk management and control, plays a central role, particularly in Algerian State-Owned Enterprises (SOEs). However, the internal audit function remains weakly structured, often dependent on general management and poorly integrated into governance bodies. This thesis examines the impact of internal audit on improving governance within Algerian SOEs, through a case study conducted at ALZINC SPA. It draws on international frameworks (IIA, COSO), governance theories (Agency, Stakeholder), and tests three hypotheses related to the formalization, independence, and integration of internal auditing. The study adopts a qualitative methodology combining theoretical review and field investigation, with the aim of formulating practical recommendations to enhance the effectiveness of public governance in Algeria.