دور التدقيق الداخلي في تحسين إدارة المبيعات

Abstract

This field study examines the internal audit function and its contribution to improving sales management at PRO DREAMS CARS (Sétif), a company selling new vehicles, spare parts and mechanical services. Based on a qualitative case study with two semi-structured interviews (the head of internal audit and the sales manager), it finds that the function lacks full organizational independence and a written audit charter, relies on a single auditor, and plans audits periodically rather than on a risk basis. Internal controls and an ERP exist, but they do not by themselves prove audit effectiveness, and the impact of audit recommendations on sales remains limited. Accordingly, hypotheses 1 and 4 are not confirmed, while hypotheses 2 and 3 are partially confirmed. The findings are case-specific and cannot be statistically generalized