المراجعة الداخلية كآلية لتطبيق حوكمة الشركات : دراسة حالة وحدة بناء الهياكل المعدنية المصنعةBaticim-بأم البواقي

الملخص EN

This research paper aims To highlight the role of internal audit in activating corporate governance, that's what it provides Of confirmation and advisory services reinforce its ability to minimize the Fraudulent Practices resulting from asymmetry of information And disrespect Accounting Principles, And to achieve the principle of disclosure and transparency in order to eliminate administrative and financial corruption, All this in the context of good governance Which in turn reflects positively on the company's performance.

And we found, through our study, "the existence of a statistically significant relationship at the level of (α 0.

05≥) to the role of internal audit in supporting the governance system in the BATICIM Unit of Manufactured Metal Structures in Umm El-Bouaghi, and achieving this goal is through good interaction between the rest of the parties involved in Governance