The role of the internal audit function in the activation of corporate governance : according to the new standards of internal audit

الملخص EN

T his research aims to identify the role of internal audit function to activate the corporate governance according to the new standards which will be applied in January 2017, where we will use the deductive approach and explain the various concepts about internal audit function and corporate governance.

In addition, we will explain the requirements to activate the corporate governance by internal audit function according to the new standards of internal audit.

T his research concluded some results.

The most important is that the institute of internal auditors add two requirements to standards (2110 – Governance) to activate the corporate governance.