دور الحوكمة في الرفع من جودة التدقيق الداخلي دراسة حالة حول شركة موبيليس

Abstract

The study aimed to identify the role of corporate governance in improving the internal audit function in the Mobilis Company in Algeria, and to determine the extent to which corporate governance rules are applied to the development of the professional performance of the internal auditors of this company. To achieve the objectives of the study, the theoretical study and previous studies were relied upon in preparing the questionnaire and distributing it to the study sample, which numbered (31). It was concluded that there is a positive effect of applying corporate governance on the internal audit function.