مساهمة التدقيق الداخلي في تجسيد تقنية G. R. C. في منظومة حوكمة الشركات : دراسة ميدانية لمجموعة من الشركات الجزائرية

الملخص EN

The study aimed to identify the internal audit reality in Algerian companies and measure to what extent it concretizes the GRC Technique as a mechanism of this governance.

The statement of problem is the following: what extent does internal audit contribute to concretizing the GRC Technique In the corporate governance system in Algerian companies? two hypotheses were formulated on the basis of relationship to the study variables, which were fully carried out.

Based on the statistical methods, a set of results has been produced: the internal auditor wants to understand the interrelationships between the three modern internal audit dimensions (internal control, risk management and corporate governance); which represents GRC Technique senior management is the primary and effective governance body in the companies studied