فعالية التدقيق الداخلي في اكتشاف و منع الاحتيال و انعكاسها على نظام حوكمة الشركات

Abstract EN

This research aims to highlight the effectiveness of Internal Audit, as an internal and independant function of assessment in detecting and prevention of fraud, and its contribution to informe Management about activities and processes exposed to this danger, and how to deal with it appropriately, and clarify the impacts on Corporate governance’s system, that Internal audit represents one of its fundamental pillars with External audit, Audit committee, Board of directors and Executive management.

It was reached through this research that Internal Audit according to International standards of (IIA) contributes effectively to detect and prevent of fraud, by given objective assurances about Internal control and Risks management systems, and by its focus on the probability of Fraud’s occurence, and how Organization manages its risks.

This is reflected positively on the Corporate governance system by supporting responsible parties (Audit Committee, Board of Directors, Executive Management), and by promoting behavioral aspects and organizational ethics of different actors in organization.