دور التدقيق الداخلي في تطبيق الحوكمة بالمؤسسات الاقتصادية

الملخص EN

Internal audit usually serves parties that play an important role in corporate governance such as board of directors, audit committee and external audit, which contribute in supporting governance.

In order to activate the role of internal audit in applying corporate governance and to ensure the development and promotion of the institution's overall performance, the institute of internal auditors has developed the international standards of internal auditing, to be a powerful tool to add value to the institution through assurance and consultation service, auditing and evaluation of functions and activities.

Internal audit has been developed and expanded to include risk assessment, control procedures verification and improving its methods and test the commitment to ethics and professional conduct, to serve stakeholders and support their trust in the accounting information needed for administrative and investment decision-making.