دور التدقيق الداخلي في تعزيز نظام الرقابة الداخلية لتحسين فعالية دورة المشتريات

Abstract

Abstract This study aims to identify the role of internal auditing in strengthening the internal control system and improving the procurement cycle within an organization. Internal auditing is a crucial functionates management ensure the integrity of procedures, identify weaknesses, and provide recommendations that contribute to improving operations and achieving set objectives. Given the importance of the procurement cycle and its fund amental role within an organization, this study focuses on highlighting the extent to which internal auditing contributes to strengthening control over the various stages of the procurement process, from identifying needs to receiving purchases and settling payments. To achieve the study's objectives, a descriptive-analytical approach was adopted, examining the theoretical aspects related to internal auditing, internal control, and the procurement cycle, and then applying them to a practical field study at the Algerian Electricity and Gas Industries Company (SAIEG). The study's results how that internal auditing effectively contributes to strengthening the internal control system by monitoring compliance with approved procedures, identifying potential irregularities, and providing the necessary recommendations for performance improvement. The results also indicated that an effective internal control system helps improve the procurement cycle and ensures it simple mentation in a more organized and efficient manner. In light of these findings, the study recommended supporting and strengthening the internal audit function within the organization, while ensuring the implementation of its recommendations due to their positive impact on improving the internal control system and the procurement cycle.