الأبعاد الحديثة للتدقيق الداخلي : آلية لتطبيق حوكمة الشركات في ظل المعايير الدولية : دراسة استقصائية لمجموعة من الشركات في الشرق الجزائري

الملخص EN

This study aims to identify the modern three-dimensional of internal audit، by Matnolth international internal audit standards، issued by the Institute of Internal Auditors IIA and its impacts on the embodiment of corporate governance in the company، in addition to identifying the extent of the embodiment of these dimensions in the Algerian companies، through the case of a group of companies in the east Algerian study .

The results indicate that internal audits in companies study replaces a positive role in the embodiment of governance through the execution of the internal audit activity based on evaluating and improving the systems of internal control and risk management، and to consider the internal control an integral part of the latter، as we found through statistical model that contribution based on effective risk management and improved the internal control system.