An empirical investigation of the strategic auditing: The case of the algerian water enterprise of el-taref

Slimani Mounira; Haouli Mohamed; Dris Khaled; Omar Bagais; Khaled Aljaaidi

doi:10.5267/j.ac.2020.8.017

An empirical investigation of the strategic auditing: The case of the algerian water enterprise of el-taref

Slimani Mounira, Haouli Mohamed, Dris Khaled, Omar Bagais, Khaled Aljaaidi

Accounting

Research output: Contribution to journal › Article › peer-review

Abstract

The purpose of this study is to investigate the reality of strategic auditing in Algerian Water Enterprise of El-Taref. The study is theoretically developed based on three main dimensions, namely; diagnoses, focused analysis, and recommendations. The sample of this study consists of 47 employees in the Algerian Water Enterprise El-Taref. The results of the Factor Analysis, Mean and Coefficient covariance showed that there is an average level of the strategic auditing dimensions. The results of this study are important for policy makers at the country and the company levels in terms of the strategic auditing issues.

Original language	English
Pages (from-to)	1329-1336
Number of pages	8
Journal	Accounting
Volume	6
Issue number	7
DOIs	https://doi.org/10.5267/j.ac.2020.8.017
State	Published - 2020

Keywords

Algerian Water Enterprise of El-Taref
Diagnostic
Focused Analysis
Recommendations
Strategic auditing

Access to Document

10.5267/j.ac.2020.8.017

Cite this

@article{690f202d8f6b4114929a0435ca8cd7d7,

title = "An empirical investigation of the strategic auditing: The case of the algerian water enterprise of el-taref",

abstract = "The purpose of this study is to investigate the reality of strategic auditing in Algerian Water Enterprise of El-Taref. The study is theoretically developed based on three main dimensions, namely; diagnoses, focused analysis, and recommendations. The sample of this study consists of 47 employees in the Algerian Water Enterprise El-Taref. The results of the Factor Analysis, Mean and Coefficient covariance showed that there is an average level of the strategic auditing dimensions. The results of this study are important for policy makers at the country and the company levels in terms of the strategic auditing issues.",

keywords = "Algerian Water Enterprise of El-Taref, Diagnostic, Focused Analysis, Recommendations, Strategic auditing",

author = "Slimani Mounira and Haouli Mohamed and Dris Khaled and Omar Bagais and Khaled Aljaaidi",

note = "Publisher Copyright: {\textcopyright} 2021 by the authors; licensee Growing Science, Canada.",

year = "2020",

doi = "10.5267/j.ac.2020.8.017",

language = "English",

volume = "6",

pages = "1329--1336",

journal = "Accounting",

issn = "2369-7393",

publisher = "Growing Science",

number = "7",

}

TY - JOUR

T1 - An empirical investigation of the strategic auditing

T2 - The case of the algerian water enterprise of el-taref

AU - Mounira, Slimani

AU - Mohamed, Haouli

AU - Khaled, Dris

AU - Bagais, Omar

AU - Aljaaidi, Khaled

PY - 2020

Y1 - 2020

N2 - The purpose of this study is to investigate the reality of strategic auditing in Algerian Water Enterprise of El-Taref. The study is theoretically developed based on three main dimensions, namely; diagnoses, focused analysis, and recommendations. The sample of this study consists of 47 employees in the Algerian Water Enterprise El-Taref. The results of the Factor Analysis, Mean and Coefficient covariance showed that there is an average level of the strategic auditing dimensions. The results of this study are important for policy makers at the country and the company levels in terms of the strategic auditing issues.

AB - The purpose of this study is to investigate the reality of strategic auditing in Algerian Water Enterprise of El-Taref. The study is theoretically developed based on three main dimensions, namely; diagnoses, focused analysis, and recommendations. The sample of this study consists of 47 employees in the Algerian Water Enterprise El-Taref. The results of the Factor Analysis, Mean and Coefficient covariance showed that there is an average level of the strategic auditing dimensions. The results of this study are important for policy makers at the country and the company levels in terms of the strategic auditing issues.

KW - Algerian Water Enterprise of El-Taref

KW - Diagnostic

KW - Focused Analysis

KW - Recommendations

KW - Strategic auditing

UR - http://www.scopus.com/inward/record.url?scp=85090793381&partnerID=8YFLogxK

U2 - 10.5267/j.ac.2020.8.017

DO - 10.5267/j.ac.2020.8.017

M3 - Article

AN - SCOPUS:85090793381

SN - 2369-7393

VL - 6

SP - 1329

EP - 1336

JO - Accounting

JF - Accounting

IS - 7

ER -

An empirical investigation of the strategic auditing: The case of the algerian water enterprise of el-taref

Abstract

Keywords

Access to Document

Other files and links

Cite this