واقع التدقيق الداخلي للتثبيتات يف املؤسسة االقتصادية

Abstract

This Study aims to clarify how to audit the most important element of the Balance sheet in the firm, which is the fixed assets, where we shed light on internal audit and its positive impact on economic firms, so we directed our study to what is general and specific. At the beginning, we gave an idea of auditing in general, then we focused on internal auditing by encompassing its various aspects and the qualifications that are available in the internal auditor and how he prepares reports. Then we focused on how to deal with fixed assets, from the beginning of their entry into the firm until their assignment, and handling it from an accounting perspective, we also discussed the internal audit program and the procedures followed by the internal audit department within the organization, as well as the purpose or objective of fixed assets internal audit. The study concluded that internal auditing plays a significant role in preserving the assets and properties of the organization, especially the fixed assets. To achieve the study's objectives and implement them in practice, the cable manufacturing company in Biskra was chosen as the case study