Internal audit and its role in the application of international standards of standardization in hotel establishments in Algeria

Authors

  • Rekia Melahi 1Faculty of Economics, Commercial and Management Sciences, Abdelhamid Ben Badis University of Mostaganem,
  • Meryem Laidi Faculty of Economics, Commercial and Management Sciences, Ahmed Draya University of Adrar,

Keywords:

internal audit, standardization, total quality management, hotel institutions, hotel service quality

Abstract

This study aims to know the role of internal auditing and documentation on the application of international standards for standardization in the development of hotel institutions in Algeria, as well as the obstacles that prevent the adoption of international standards for standardization. Data processing by SPSS.

It has been found that there is a difficulty in performing the internal audits of the administrative processes, and in order to archive and retrieve the files related to the administrative processes and training processes, if any; And the absence of government financial support for hotel establishments to adopt international standards for standardization.

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Published

2024-12-26

How to Cite

Melahi , R. ., & Laidi , M. (2024). Internal audit and its role in the application of international standards of standardization in hotel establishments in Algeria. Journal of Financial Accounting and Managerial Studies, 10(1), 80–99. Retrieved from https://review.univ-oeb.dz/ojs.jfams/index.php/jfams/article/view/35

Issue

Vol. 10 No. 1 (2023)

Section

Articles