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Internal auditing as a main mechanism for corporate governance to enhance the organization’s performance
المؤلفون المشاركون
Zaghdar, Ahmad
Bu Allam, Salihi
المصدر
Revue Algérienne de la mondialisation et des politiques economiques
العدد
المجلد 2015، العدد 6 (31 ديسمبر/كانون الأول 2015)، ص ص. 9-34، 26ص.
الناشر
جامعة الجزائر 3 مخبر العولمة و السياسات الاقتصادية
تاريخ النشر
2015-12-31
دولة النشر
الجزائر
عدد الصفحات
26
التخصصات الرئيسية
الملخص EN
This study aims to identify the role and importance of internal auditing, being a pillar of corporate governance, in improving the organization’s performance, since it is an activity designed to enrich and develop the organization's operations, and help management to effectively discharge its responsibilities and decision making at the right time.
In this study, we discussed at first the conceptual framework of Internal auditing, and then we dealt with the theoretical framework of corporate governance in terms of concept, roles and goals and also its key components.
Finally, we dealt with the role played by internal auditing in corporate governance and its effects on the organization’s performance by scrutinising its relationship with the other components of corporate governance.
In the practical side and testing the hypotheses, a questionnaire was prepared, distributed and analyzed using the appropriate statistical tools.
This study came up with some results, that internal auditing is a core and effective tool for corporate governance in improving the organization’s performance, through its assessment of the adequacy of the organization’s internal control and risk management systems, providing the necessary consulting services, and also by its good interaction and cooperation with the other tools of corporate governance, which reflect positively on the organization’s performance.
For this, the value-added of internal auditing should be kept in the mind of all parties and even serve as guidance toward the good performance in the organization.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Zaghdar, Ahmad& Bu Allam, Salihi. 2015. Internal auditing as a main mechanism for corporate governance to enhance the organization’s performance. Revue Algérienne de la mondialisation et des politiques economiques،Vol. 2015, no. 6, pp.9-34.
https://search.emarefa.net/detail/BIM-872659
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Zaghdar, Ahmad& Bu Allam, Salihi. Internal auditing as a main mechanism for corporate governance to enhance the organization’s performance. Revue Algérienne de la mondialisation et des politiques economiques No. 6 (2015), pp.9-34.
https://search.emarefa.net/detail/BIM-872659
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Zaghdar, Ahmad& Bu Allam, Salihi. Internal auditing as a main mechanism for corporate governance to enhance the organization’s performance. Revue Algérienne de la mondialisation et des politiques economiques. 2015. Vol. 2015, no. 6, pp.9-34.
https://search.emarefa.net/detail/BIM-872659
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 33-34
رقم السجل
BIM-872659
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر
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