مساهمة التدقيق الخارجي في تعزيز الممارسة الفعالة لحوكمة الشركات : دراسة لعينة من مدققي الحسابات

الملخص EN

This study aimed to show the relationship between internal audit and its contribution to promoting the effective practice of the concept of corporate governance, and this by dividing this study into two parts, a theoretical section in which the concepts of audit external and corporate governance were examined, and another field section through which the relationship between audit and corporate governance was studied, By distributing a questionnaire to a sample of auditors and using various statistical tools to analyze the data, a conclusion was drawn on the existence of a relationship between the audit profession and the effective practice of corporate governance.