Browsing by Author "Aissaoui, Nasreddine"

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    ACCESSIBILITY AND ATTRACTIVENESS OF PRIMARY CARE SERVICES IN ALGERIA
    (Oum-El-Bouaghi University, 2017) Aissaoui, Nasreddine; Brika, Said
    The restructuring of basic health care structures represented by public institutions nearby care in Algeria, according to Executive Decree 07/140 of 19 May 2007, could have effects both positive and negative: positive effects as we quote the approximation of diversified health services towards the citizen. As for the negative effects they live in ignorance of the real role of this kind of structure, namely the prevention in the broad sense of the term before the one of care. Among the results of our case study on the 7 wilayas of eastern Algeria, we noted: a small financial allocation and a shortage of medical and paramedical human resources, which have frozen the role of these NHPF, and which have favored the caregiver’s recourse to hospital emergencies. On the other hand, we have also noticed the sufficient number of these structures throughout all the communes of the country and their proximity to the living environments, despite the derisory number of services rendered, which were able to meet certain needs of the inhabitants.
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    Integrating risk-based auditing standards
    (Université d'Oum El Bouaghi, 2023-06-30) Boukersoul, Nasre Eddine; Aissaoui, Nasreddine
    The purpose of this research paper is to investigate whether the risk-based auditing standards embodied in ISA/NAA 200/315/330 might be reflected in the conduct of an audit of financial statements in Algeria. To address this issue, we collected responses from a sample of auditors in two wilayas in eastern Algeria, Batna and Oum El Bouaghi, on their perceptions regarding the degree of integration of risk-based auditing standards (hereafter R-ISAs) in audit engagement. The results provided evidence that the reflection of R-ISAs is absolute and evident, but changing perspectives toward risk-based auditing is questionable and may not seem as promised as in the R-ISAs due to controlling factors associated with R-ISA regulations.