دور التدقيق الداخلي في تحسين نظام الرقابة الداخلية وإدارة المخاطر لدورة الرواتب والأجور

Abstract

This study aims to shed light on the role of internal auditing in improving the internal control system and managing risks related to the payroll cycle. The study was conducted at the Ain El Kebira Cement Company (SCAEK) in the Sétif province. To achieve the study's objectives, we relied on the descriptive approach by utilizing the analysis method to understand and evaluate the internal control system applied to the payroll cycle within the company under study. We also relied on study tools consisting of interviews, observation (as a secondary tool), and organizational documents, in addition to a questionnaire specifically designed to measure the extent to which internal control objectives are achieved, and to evaluate their efficiency and effectiveness in controlling risks associated with salaries and ensuring the separation of conflicting duties. The results revealed that the internal audit function contribute significantly to the examination and evaluation of the internal control system governing the payroll cycle, which is supported by computerized information systems and modern technological tools. The findings also indicate that internal auditing plays an important role in identifying, assessing, and responding to risks associated with payroll operations. Nevertheless, certain weaknesses were identified, requiring continuous improvements to further reduce the likelihood of administrative and financial errors or irregularities. As a result of this study, it was recommended to reinforce the independence of the payroll branch by restructuring it, supporting the principle of segregation of duties, developing information systems specific to processing payroll data, as well as supporting the internal audit function with additional human resources and adopting a risk-based audit program.