دحمان, حياةفقيه, عبيربن يحي, حسين2024-03-262024-03-262022http://dspace.univ-temouchent.edu.dz/handle/123456789/3286مذكرة مقدمة ضمن متطلبات نيل شهادة لماستر في العلوم المالية والمحاسبيةThis study aims to shed light on the role that internal audit plays as a control mechanism in activating the principles of corporate governance, by evaluating the internal control system, risk management, the cooperative relationship between the audit comite and the internal audit. The study provides the theoretical Framework for internal auditing and corporate governance, by presenting the most important literature that includes both concepts. With regard to the application side, 35 questionnaire forms were designed and distributed to the employees. The study found that internal audit contributes to activating corporate governance.otherinternal audit, corporate governance, audit committeeThesis