تأصيل نظري لأثر التدقيق الداخلي المتكامل على تحسين الأداء الاستراتيجي للمؤسسة الاقتصادية

الملخص EN

This study aims to demonstrate the relationship between integrated internal auditing and strategic corporate performance by focusing on the role played by this kind of audit to enhance the performance.

In this regard, the present study highlighted the role of integrated auditing as a mechanism to improve the strategic performance of companies through the evaluation of internal control systems and the risk management processes, and governance, thus, its solutions and recommendations to business leaders to better guide their strategic choices.