أثر التدقيق الداخلي في تفعيل أداء التسيير الجبائي - دراسة حالة للمؤسسة الترقية والتسيير العقاري بورقلة Opgi - (خلال سنة 2023)

Résumé: This study aims to identify the role of internal auditing in increasing the effectiveness of fiscal management in economic organisations, as it is with the increasing interest of institutions in studying fiscal aspects in order to control fiscal costs and control the risks that they may be exposed to due to fiscal mismanagement. The interest towards internal auditing has increased within the framework of the recent trends of this profession, and thus the institutions depend on it as a tool to increase the effectiveness of tax management. In order to achieve the objectives of the study and to answer the research problem, the OPGI was chosen to be the subject of the field study The study has found that internal auditing significantly contributes to enhancing the effectiveness of tax management in an organization. It helps the management in identifying various potential tax risks and evaluating them in terms of their likelihood and impact on the organization's objectives. As a result, it increases the ability to respond and control these risks and prevent them. Several findings have been reached, with the most important being that oversight plays a crucial role in improving tax management efficiency and enhancing the tax position of the organization. Furthermore, a number of suggestions have been proposed to enable institutions to control tax risks and highlight the role of internal auditing in this regard.

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