دور المراجعة الداخلية في استمرارية المنشأة : ((دراسة تطبيقية على شركات القطاع الخاص بمنطقة الجوف)‎)‎

الملخص EN

his research paper attempts to examine the role of internal auditing in «private sector firms operating in AL-JUOF province».

As the internal auditing is an important tool for performance evaluation.

Consequently, the reliability on transparent rules and regulations is essential to ensure the continuity of the firm.

Our sample targets internal auditors of 20 firms belonging to different sectors in addition to faculty in the specialty.

We analyzed 47 complete questionnaires out of 60 using SPSS program.

First, we investigate whether the absence of the internal auditing in the firm impacts the loss of financial resources by private sector firms.

Second, we study the impact of the absence of internal control systems on the value firms fixed assets.

The main results highlight: Internal auditing is relevant in private sector firms.

The development of internal control systems protects the firms, assets.

The necessity to introduce methods improving the efficiency and effectiveness of internal control systems is susceptible to ensure the continuity of the firm.