Résumé:
This study tries to shed light on the role of the internal audit in improving the financial performance of the Hotel establishments. For this purpose, the theoretical concepts of the study are defined. The emirical study analyzes the issue in one of the Algerian hotel represented by « AZ HOTELS MONTANAS ».
The research adopts various documents and budgets delivered by the firm in which a budget analysis has been undertaken during the years 2017-2018-2019, in addition to calculating different financial ratios and indices. The aim of the investigation is to show the financial position of the firm.
Through the results of the study, it is asserted that the firm has a acceptable financial position because as it is a new institution that entered into the service recently in 2018.
