بوغازي, إسماعيلتومي, مليكة2024-05-272024-05-2720182335-1748http://dspace.univ-temouchent.edu.dz/handle/123456789/4046This study aimes to highlight the contribution of the internal audit function in supporting governance, that was acheived by doing a field study on the active commercial banks in Algeria. So we concluded that the respondents agree on the essential role played by the internal audit function as a mechanism for activating governance. that also is based on the adoption of international standards for the professional practice of internal auditing, and the necessity for elaborating a charter of governance banking in order to work on supporting corporate governance within the Algerian banking system as a whole.