مساهمة التدقيق الداخلي في تدعيم الممارسة الجيدة لحوكمة الشركاث

Abstract

This study aimed at the role played by internal audit in consolidating the good practice of corporate governance as one of the most important internal control mechanisms.For this purpose, the study included briefing on the basics of both corporate governance and internal auditing, as well as clarifying the role of internal auditing in evaluating the internal control system and risk management, in addition to clarifying its relationship with the rest of the corporate governance mechanisms. As for the applied side, it was a survey on a sample of economic institutions in a state, and the data was processed using the Statistical Package for Social Sciences program. We have concluded that internal audit contributes strongly to strengthening the good practice of corporate governance