دور آليات حوكمة الشركات في ظل العلاقة التكاملية بين التدقيق الداخلي و التدقيق الخارجي : دراسة ميدانية

الملخص EN

The study aims to present the concepts related to corporate governance and relationship between internal auditing and external auditing, by the most important mechanisms for their realization.

Accountants, accountants and professors interested in the field of accounting and auditing.

We tried to address the problem of the role of integration between internal audit and external audit in the application of corporate governance mechanisms.

The questionnaire tool was designed to collect information, and to verify this, we used the famous spss v 22.

We analyzed outputs of the program and reached the results : - There is a positive relationship between internal and external audit, meaning the mechanisms of corporate governance.

- The application of corporate governance mechanisms to achieve effective rational management that achieves the interests of all those dealing with that institution.

- The role of corporate governance is a tool for monitoring in institutions several internal and external mechanisms.