إسهامات حوكمة الشركات في تطوير وظيفة المراجعة الداخلية

الملخص EN

This paper aims to study the contributions and implications of the concept of corporate governance to the development of the internal audit function.

internal auditing is considered the safety valve for companies to reduce the causes of collapse and the crisis of confidence that affected most transactions in international markets.

the level of internal audit, which led to the loss of confidence in the departments and boards of companies and the regulatory and accounting systems used in those companies.

the most important impact of corporate governance on the internal audit function has been to increase the value of the company and work towards achieving its objectives, assessing the effectiveness of risk management, and controlling and maintaining the owners' money.