دور المراجعة الداخلية في تفعيل نظام الرقابة الداخلية في المؤسسة الاقتصادية

Abstract EN

This study aimed to identify the extent of the contribution of internal audit to the activation of the internal control system in the economic enterprise, to know the impact of internal audit on the internal control system, the study revealed that internal audit and the internal control system are complementary concepts, their objectives are administrative and financial, the control system aims to control the rules and procedures of the company in terms of internal audit, it is a mechanism whose function is to verify the work of the internal control work system.

Key words: internal audit, internal control system.