المراجعة الداخلية مدخلا لإدارة رشيدة لشركات التأمين الجزائرية

Résumé: The Algerian economy has witnessed a dangerous situation- An increasing ratio of manipulations, embezzlement, and successive scandals touched major companies. This related to the weakness of internal control devices. Therefore, it must be thought of new regulatory mechanisms and the renewal of the previous mechanisms. Like many countries, Algeria should adopt these mechanisms which are basically the internal and external audit, and audit committees. It also must think about the economic organization in general and the insurance companies in particular. They should be subjected to the rules and principles of governance. Modern views consider the audit as a tool that helps companies to achieve their goals and get closer view on authorized information. It works on evaluation of the performance of their various accounting, financial, and operational activities. This makes of the internal audit plays an important role in helping the enterprise management and its different responsibilities. In the current developments with their opportunities and threats, and the various forms of institutions and their diversity of all sizes, the need to adopt the internal audit by institutions has increased. The internal audit helps enterprise management to implement its policies and procedures and the attainment of its objectives effectively and efficiently. Consequently, the internal audit becomes a tool used to detect imbalance, to identify strengths, and to alert enterprise management about risks and opportunities. With their ownership patterns, the insurance companies are important economic partner because of their importance in the national economy. Some companies seek to adopt the system of governance, but still far from achieving that. So they have to renew the faith and think about the adoption of a qualified and eligible control system in accordance with international standards. In addition, they have to think about the adoption of rules and principles of corporate governance and work to ensure that properly to ensure their effectiveness.

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