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دور التدقيق الداخلي في تحسين الآداء في المؤسسة الإقتصادية

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ىُحزنا ٌاًحزنا للها ىسب

ىهًعا مق (

)ٍُُيؤًنا و هنىسر و ىكهًع للها يزُسف ا

قذص

ىُظعنا للها

ًنإ

ءٍشب ٍُع لاخبَ ىن و ازُغص ٍَاُبر ٍي , مجو زع للها ذعب ٌدىجو ببس ٌاك ٍي

ٍَُىُحنا ٌذناو

ذيأ

و اًهزًع ٍف للها

ٍسحأ

.ءازجنا زُخ ٍُع اًهازج و. اًهياتخ

ًنإ

ٍخأ

و

ٍتاىخأ

تُناغنا

و

ًنإ

.زياع تهئاع و ةزجَىب زُشب تهئاع ٍي مك

ًنإ

ىهب ٍُتعًج ٍي مك

,لاُي, ءاًسا تبحًنا و تقاذصنا

...ٌاًَا.تًُسَ

تبساحًنا و تُناًنا وىهعنا ىسق ةذتاسأ عًُج ًنإ

.

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:

91

:

39

39

39

39

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ةماعلا ةمدقملا

(10)

ةماعلا ةمدقملا

‌ ب

(11)

ةماعلا ةمدقملا

‌ ج

(12)

ةماعلا ةمدقملا

‌ د

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(

(IFAC

P214,2001

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Wierseman&Roblin

wit& Meyer

(57)

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Daniel & Bernard

3

Bernard. Martory ,Daniel Crozet ,Gestion des ressource humaines,pilotage social et

(58)

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Jean Yves

Jean Yves saulquin , Gestion des ressources humaines et perfermance des services :

les cas des etabliss-ementssocio-sanitaire,Revue de gestion des Ressource Humaines n

(59)

55

La création

"

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http://www.linkedin.com

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Williams & Heinz

COSO

The institule of risk management, A risk management standards, london, aimic

publishing, 2002, p02

Date cooper, Stephen Grey, and auther, Project risk management guidance, london,

acid-free paper, 2005, p03.

(73)

69

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70

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1

Institue of internal auditors IIA, Code of Ethics and Standards, professional praclice of

internal auditing, 2004, p01

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1

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[

يقيبطت لصف

]

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[

يقيبطت لصف

]

92

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يقيبطت لصف

]

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]

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]

(103)

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]

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يقيبطت لصف

]

(105)

ةماع ةمتاخ

(106)

ةماع ةمتاخ

(107)

ةماع ةمتاخ

(108)

ةماع ةمتاخ

103

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ةماع ةمتاخ

104

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:عجارملا ةمئاق

1. Bernard. Martory ,Daniel Crozet ,Gestion des ressource humaines

,pilotage social et perfermance, dunod ,paris,2005.

2. Date cooper, Stephen Grey, and auther, Project risk management

guidance, london, acid-free paper, 2005..

3. Institue of internal auditors IIA, Code of Ethics and Standards,

professional praclice of internal auditing, 2004.

(114)

:عجارملا ةمئاق

4. Jean Yves saulquin , Gestion des ressources humaines et perfermance

des services : les cas des etabliss-ements socio-sanitaire,Revue de

gestion des Ressource Humaines n °36,Editions Eska, Paris , Juin 2000.

5. The institule of risk management, A risk management standards,

(115)

:عجارملا ةمئاق

(116)
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