التدقيق الداخلي كآلية لحوكمة المحاسبة في المؤسسة

Abstract EN

Internal audit is an important mechanism for governance in general and for accounting governance in particular.

it is also an important element of internal control over the organization's various functions, whether administrative, accounting or other.

the principles and procedures of governance can not apply effectively and without the support of auditing and accounting.

we aim through this research paper to show the importance of internal auditing in achieving accounting governance in enterprise.

through this research, we concluded that internal audit makes an effective contribution to achieving accounting governance, as internal audit is distinguished by quality and credibility whenever there is good accounting governance in the enterprise.