دور التدقيق الداخلي في دعم حوكمة المؤسسات الاقتصادية : دراسة ميدانية بمؤسسة ميناء الشلف

الملخص EN

This study aims at highlighting the various concepts related to internal audit and corporate governance, and the relationship between them in the organization.To apply theoretical concepts in reality, we conducted a field study at the port of chlef in order to determine the extent of the contribution of internal audit inactivating governance system.

We concluded that internal audit is one of the most important tools that help to activate the governance system , by ensuring the rights of stakeholders, integrity and transparency and free flow of information in the organization