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By studying a sample of active auditors in the Setif, M'sila, and Bordj Bou Arreridj districts, this study aims to analyze and clarify the external auditor's role in detecting fraud and errors. The study shows that the external auditor does not correct the discovered errors and does not advise management or owners. Instead, the auditor prepares reports expressing his opinion to all relevant parties. The auditor must maintain confidentiality without providing any information to competitors.

This study aims at shedding light on the concept of human resources accounting HRA, its horizons, and obstacles in the economic institutions due to the special costs that give it an accounting particularity in processing the assets. In this frame, we shall focus on the obstacles of the application of HRA in North African countries through a field study conducted on a group of companies working in North Africa. To reach the study objectives, we relied on the analytical descriptive method and a questionnaire for data collection. The study sample included 90 members. We used SPSS for data analysis with reliance on arithmetic means and the other statistical styles. Findings show that: there is no consensus about the accounting processing of HR under study. Moreover, there are obstacles that face the application of HRA in North Africa. In the end, the study recommends a deep focus on the obstacles of the application of HRA in the under study companies in particular in order to reach high efficiency and effectiveness in HRA in the North African companies in general.

The purpose of this study was to highlight the role of internal corporate governance mechanisms in reducing financial and administrative corruption. The descriptive analytical approach was used to accomplish this, and a questionnaire was designed and distributed to a sample of 33 executives at the Alliance Insurance Company Algeria, and then analyzed using the (SPSS 24) program. The study produced a number of findings, the most important of which are: the use of internal corporate governance mechanisms helps to reduce financial and administrative corruption at the Alliance Insurance Company.

This paper presents a new method combining sliding mode control (SMC) and fuzzy logic control (FLC) to enhance the robustness and performance for a class of non-linear control systems. This fuzzy sliding mode control (FSMC) is developed for application in the area for controlling the speed and flux loops of asynchronous motors. The proposed control law can solve those problems associated with the conventional control by sliding mode control, such as high current, flux and torque chattering, variable switching frequency and variation of parameters, in which a robust fuzzy logic controller replaces the discontinuous part of the classical sliding mode control law. Simulation results of the proposed FSMC technique on the speed and flux rotor controllers present good dynamic and steady-state performances compared to the classical SMC in terms of reduction of the torque chattering, quick dynamic torque response and robustness to disturbance and variation of parameters.