دور التدقيق الداخلي في تفعيل حوكمة الشركات

الملخص EN

This study aims to know the tasks of the contribution of internal audit in improving the financial performance in the economic institution, by identifying the aspects of internal audit and financial performance, where the internal audit is a kind of internal control over the operations carried out by the institution and helps it achieve its goals, and corporate governance as a solution Many problems faced by companies in general and financial problems in particular, including the loss of confidence and credibility in financial transactions in Wataniya companies.

Through our study, we concluded that internal audit is a function of great importance, and a management tool that helps in making decisions and improving financial performance and corporate governance.