Résumé:
The study aimed to clarify the importance of the internal audit in decisionmaking as one of the tools that help the organization achieve its objectives
by addressing the conceptual aspects of both the internal audit and the
components of an internal control system, as well as, determine the different
methods of the decision-making process. We conducted the study at Naftal
company as many other Algerian organizations that rely on the internal audit
function to make the appropriate decision within the organization.
The study concluded that the internal auditing is an independent appraisal
function within an organization, and plays an important role in evaluating
and strengthening the internal control system, developing procedures, and
improving the organization's performance by examining financial
operational business activities and transactions and presenting the results in
a form of a report containing all the information considered essential to build
and make decisions
