دور التدقيق الداخلي في تطبيق مبادئ حوكمة الشركات : دراسة حالة شركة الاسمنت لبني صاف S. CI. BS

الملخص EN

This study aims to highlight the role of the internal audit function as a supervisory mechanism to implement the principles of corporate governance, by contributing to the design, evaluation and development of the internal control system.

Additionally, It serves to reduce the risks related to financial and administrative corruption, attract investments, protec tshareholders' rights, and abiding the rules of Transparency and reliability of financial reports.

To achieve this objective, we have relied on the most important theoretical aspects of corporate governance and internal auditing.

We supported this by afield study conducted at the level of the cement company "S.

C.

I.

B.

S" in Beni Saf, to examine the contribution of internal auditing to the application of governance at its level.