دور المراجعة الداخلية في تحسين الأداء المالي و تعظيم قيمة المؤسسات الاقتصادية : دراسة حالة مؤسسة سوف للدقيق

Abstract EN

The aim of this study is to highlight the role of internal audit as a mechanism to improve the performance of economic institutions and maximize their value, and the extent to which they contribute to improving the financial performance of the institution.

The internal auditor reviews the various financial statements of the institution and ensures their accuracy must be in the presence of an effective system of internal control, and the evaluation of financial performance allows to establish the status reached by the institution, which is based on the examination and review of the financial statements as well as analysis of some of the financial ratios.

The analytical approach was adopted in the applied study, which dealt with a sample of the Algerian institutions active in the market, which will be accurate.

The study concluded that the application of the internal audit on scientific and correct basis contributes to achieving the objectives that the institutions aim