أثر تطبيق التدقيق الداخلي في تفعيل حوكمة الشركات : دراسة ميدانية في شركة صيدال

الملخص EN

This study aims to explore the extent of the impact of internal audit within Algerian companies specifically in Saidal Company within the concept of corporate governance.

To achieve the study goals and to test the hypotheses, a questionnaire was developed and analyzed by SPSS after receiving the necessary data.

100 questionnaires were distributed on the internal auditors and the finance and accounting offices, and group of professors specialized in the field of internal audit and governor of accounts.

The study found that the existence of a statistically significant relationship between a good internal audit and corporate governance and this clearly demonstrated the effect of the application of internal audit in the activation of corporate governance in Saidal Company