Slimani, MouniraHaouli, MohamedTahtouh, Messaoud2024-02-112024-02-112020-12-312352-99622572-0147http://dspace.univ-oeb.dz:4000/handle/123456789/18244This research aims to identify the reality of strategic auditing in the Algerian Water Enterprise of El-Taref. The study was based on different dimensions including diagnoses, focused analysis and recommendations. In order to achieve the objectives of the study, the researchers used a survey to collect and analyze the data. the sample was about 47 employees in the company. Data processing was made by the statistical program (SPSS V23). In addition to applying the necessary statistical methods such as (factorial analysis, mean, coefficient covariance). At the end, the results have shown an average level of dimension of strategic auditing.enDiagnostic ; Focused Analysis ; RecommendationsThe Reality of strategic auditing: empirical study in the Algerian water company of El-Tarefواقع التدقيق الاستراتيجي: دراسة ميدانية للمؤسسة الجزائرية للمياه للطارفArticle