Résumé:
In light of the current developments that are full of opportunities and threats, the need for institutions to obtain accurate economic information in a timely manner has increased in order to make appropriate decisions that achieve them in distinction from competitors. Among the most important methods that help ensure the accuracy of information is accounting auditing, especially internal auditing.
Therefore, we aim through this study to find out how internal audit works with all its components in rationalizing the decision-making process in the institution, and the extent of application of internal audit in Algeria and the extent of its contribution to decision-making, as institutions depend on the internal audit function that helps them to control their management effectively, It always strives to adopt monitoring systems that qualify it to achieve its strategic goals, so that internal auditing had a major role in the decision-making process of its various types and methods in institutions, which made it achieve successive results, but this does not negate the existence of deficiencies that institutions must work to rectify. That the internal audit function is still incomplete in terms of material, human and technical resources.
