Résumé:
This memoir focuses on highlighting the state's activities in the past few
years, which have contributed to encouraging domestic and local investments in
various areas by granting them real estate concessions, bank funds and tax
exemptions. It was interested in the tourism industry, which was directly
supported by the development of the tourism sector, which resulted in the creation
of emerging institutions specialized in this field, and was known for their
investments through the construction of hotel institutions and tourist resorts,
which led to having a great competition in this field. Therefore, hotel
establishments had to work to improve the quality of services, and this led to
increasing the costs, forcing these establishments (hotel establishments) to seek
ways and means to improve financial performance to meet their financial
obligations to the public and raise their liquidity, one of the procedures that were
used are internal and external auditing. In this work, we sought to demonstrate the
role of internal audit in improving the financial performance of the Hotel
Foundation in Algiers by studying the case of the Montana Foundation of the
Hotel Chain (Az hotels), which is a 100% Algerian hotel chain
