BOUDIA, Mounya2020-09-132020-09-132020-06http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/19587The aim of this research is to study the role of internal audit to improve the quality of accounting and financial information, by analyzing the responses collected through a questionnaire distributed on a sample made up of 111 internal auditors. The results of this research have shown that the audit program and the use of audit tools have a positive and significant effect on the quality of financial statements. Independence and competence of internal audit, the existence of the audit committee and the interaction between internal and external audit contribute also to enhance the accounting and financial information quality, however we noted an insufficiency in the competence of the auditors, reducing the quality of the function. On the other hand, we have found that internal control, risk management and corporate governance are very important elements to help internal audit to reduce dysfunctions and provide more credible information to stakeholders. In addition, the results revealed that the planning, the action plan, the auditees’ perception, auditor’s interpretation and the internal audit report contribute to improve the quality of the financial statements, but with less impact on the criteria of accounting information. Finally, we recommend Algerian companies to invest in improving the competence of internal auditors and ensuring the development of audit tools to reach more relevant conclusions, as it would be advisable to set up audit committee to strengthen the position of the function.internal audit, internal audit quality, internal control, risk management, corporate governance, accounting and financial information.Thesis