أهمية التدقيق الداخلي في تحسين أداء المؤسسات الفندقية

Abstract

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