اليات الحوكمة و دورها في تفعيل التدقيق الداخلي في المؤسسة الاقتصادية

Abstract

"This studyaims to highlight the role of governancemechanisms in activating the role of internal audit in the institution Economic in light of the efforts aimed at developing and improving the management of Algerian companies, and intentionally To strengthen the theoretical aspect, we reviewed the literature that dealt with the concepts and theoretical criteria for auditing Internal and corporate governance. As for the practical aspect and to determine the reality of economic institutions, we have designed A questionnaire was distributed to employees of some economic companies, and to various external auditors Account managers in the various states of the country to know their opinions and trends and try to circulate them to all Algerian companies. The study concluded that the internal audit function has a direct relationship with corporate governance mechanisms The Board of Directors mechanism, the Audit Committee mechanism, the external audit mechanism and the internal audit mechanism) and there is a relationship between The internal audit function and the responsibilities of the Board of Directors because it is a function closely linked to senior management, where it contributes In assisting the Board of Directors in reviewing the company’s strategy by evaluating the internal control system And risk management to help him apply governance principles. "