دور المراجعة الداخلية في تفعيل حوكمة الشركات

Abstract

"This study aims to clarify the role of internal audit as a mechanism for implementing corporate governance. As well as ways to activate it in Algeria, and to achieve this goal, we relied on secondary data from books and references Studies on the general framework of corporate governance, in addition to recent trends in auditing The Ministry of Interior is supported by preliminary data represented in a questionnaire that studied the opinions of specialists, including professionals Directors of internal audit departments, academics and professors of higher education, the study concluded that work Internal audit is based on three basic lements based on which the degree of its influence on governance is determined Companies."