Audit du cycle trésorerie au niveau de la société nationale d'assurance : étude de cas : SAA
| dc.contributor.author | LAKHLEF, Hanane | |
| dc.contributor.author | BENIKHELEF, Faiza (Directeur de thèse) | |
| dc.date.accessioned | 2025-10-09T13:26:55Z | |
| dc.date.available | 2025-10-09T13:26:55Z | |
| dc.date.issued | 2014-06 | |
| dc.description.abstract | The critical importance and stature occupied by the audit function in institutions, led to the development of standards upheld by the internal auditor, and which seeks to proper implementation of the tasks of this functionality without departing from the frame allotted to ensure effective review in the organization. And references to follow a particular methodology during his mission, where each review process includes three basic steps: Preparation phase, implementation phase and the concluding phase The purpose of our study was to audit the cash cycle of the National Insurance Company (SAA). The internal audit cycle has allowed us to evaluate the system of internal control of the cash cycle to highlight the strengths and weaknesses of the SAA. Internal control plays a crucial role in any kind of organization, it helps to improve efficiency and decision-making processes related to certain economy and minimizes the risk of misstatement on financial data According to these points, our case study focused on the over all evaluation of the Internal Control within the Treasury and the National Insurance Company (SAA), where we have tried to highlight the main risks, having process steps: review of existing documentation, interviews with managers, internal control questionnaire at the regional management and the agency and the establishment of a Worksheet risk assessment and control operations studies of responses and findings, proposed recommendations. To conclude, we believe that the establishment of an internal control system will allow Algerian companies to have a reasonable level of assurance regarding the achievement of their objectives and risk control therein, to make conditions disposal the necessary means. | |
| dc.identifier.uri | https://dspace.hec.dz/handle/123456789/1426 | |
| dc.language.iso | fr | |
| dc.publisher | Ecole des Hautes Etudes Commerciales | |
| dc.subject | National Insurance Corporation (SAA) | |
| dc.subject | internal audit | |
| dc.subject | internal control | |
| dc.subject | cash cycle | |
| dc.title | Audit du cycle trésorerie au niveau de la société nationale d'assurance : étude de cas : SAA | |
| dc.type | Thesis |