إسهامات التدقيق الداخلي في تحسين حوكمة شركات التأمين الجزائرية : دراسة ميدانية في مجموعة شركات التأمين بالمديريات العامة في الجزائر العاصمة

الملخص EN

This study aimed to highlight the contribution of internal auditing in improving governance in Algerian insurance companies, by fixing the basic concepts of corporate governance, its objectives, characteristics and the most important principles on which it depends in insurance companies, as well as its mechanisms in general and focusing on the internal audit mechanism in particular.

the relationship between the internal audit and the governance of insurance companies and the clarification of the points of interaction between them was also clarified the results confirmed and outcomes have been analyzed and tested through the SPSS program the validity of the hypothesis and its proof from the theoretical point of view, that is, the governance of insurance companies is proven based on the theoretical literature, but it is.

incompatible with the practical reality.

the study also recommended the need to adopt governance in Algerian insurance companies and support internal auditing to help implement.

governance within the latter.