طبيعة العلاقة بين جودة التدقيق الداخلي و حوكمة الشركات، إدارة المخاطر و الرقابة الداخلية في ظل المعيار رقم 2100 (طبيعة العمل)‎

الملخص EN

We seek through this study to highlight the nature of the relationship between the quality of the internal audit, risk management and internal control within the IAS No.

2100 (the nature of the work of internal audit) and its role in the development of corporate performance and control, under the growing attention to the need to activate the role of internal audit in corporate governance, especially after the bankruptcy of many companies as a result of financial and accounting manipulations, and vulnerability to shocks and global financial crises.

It was therefore necessary to establish common standards for internal auditing of proportionality and needs based on corporate governance, and assist them in the preparation and consolidation of financial statements and disclosure, transparency, in order to facilitate the process of comparing financial performance with the performance of other companies, and to ensure the rights of shareholders and stakeholders and conservation, through the establishment and application of the rules of good corporate governance.