دورالتدقیق الداخلي في تفعیل حوكمة الشركات

Abstract

This study aimed to highlight the role of internal audit in the proper application of corporate governance in the BaniSaf Cement Company. In order to reach the goal, we adopted the descriptive analytical approach, where we used the questionnaire as a statistical tool to collect data, and after analyzing it with the spss program, we reached several results, the most important of which is that internal audit is an effective and auxiliary mechanism in application Proper corporate governance and also the existence of an integrated relationship between internal audit and governance, which contributed to the good activation of the principles of governance in the BaniSaf Cement Company. The study also recommended the need to introduce a system of governance in all Algerian companies to reduce corruption and fraud in companies, and it is desirable for institutions to introduce employees to the term governance and to give importance to internal auditing.