واقع التدقیق التشغیلی الخارجی فی الجزائر وسبل تفعیله دراسة میدانیة

The aim of the study is trying to identify the reality of the external operational audit in algeria and the organization of the profession in the light of the status-quo circumstances and to determinethe necessary means that might boost its activation. in order to reach research objectives and answer the research problematic, we divided our study into a theoretical empirical part. in the theoretical part, previous studies on the reality of the operational auditing of some countries and procedures taken were presented, in addition we addressed the nature of operational audit, its types, its most important stages and fields. eventually, we explored the regulatory and legal aspect of the operational audit in algeria. in empirical part of the study we designed a questionnaire and targeted a study sample that represents accounting experts in algeria. the study concluded that the practice of external operational audit in algeria is limited. since it has not gained enough attention from the algerian economic enterprises, despite its vital importance in enhancing performance within enterprises through its outcomes that represent the necessary recommendations and suggestions. the study also concluded that the legal and regulatory framework of the operational audit profession in algeria is insufficient.