متطلبات تحسين جودة التدقيق الداخلي من أجل إرساء التطبيق السليم لحوكمة الشركات

Abstract EN

The objective of this research is to study and determine the requirements for improving the internal audit quality in order to establish the proper application of corporate governance, where the importance of internal audit function has increased, as well as increased attention to the internal audit quality, and improving corporate governance.

The internal audit profession works to help the company to achieve its objectives, Through providing assurance and advisory services on internal control, risk management and corporate governance.

As improving the quality of internal audit reflects its impact on the good application of corporate governance and the establishment of its principles, It was necessary to provide a set of requirements that are considered factors that affect and improve the quality of the internal audit profession, Thus promoting the good establishment of corporate governance, adding value to the company and help it to achieve its objectives.