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Internal audit as one of the main important mechanisms in the governance system and its role in increasing the performance quality in the organization

Algerian Business Performance Review

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Title Statement Internal audit as one of the main important mechanisms in the governance system and its role in increasing the performance quality in the organization
 
Personal Name شريــقـي, عـمـر
كلية العلوم الاقتصادية والتجارية وعلوم التسيير جامعة سطيف 1
 
Summary, etc. Internal audit experienced a great development in terms of concept. It became an independent and objective activity, which helps the organization to accomplish its goals by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. This paper aims to show the role of internal audit as one of the important mechanisms in the implementation of an effective governance system, and in increasing the effectiveness of administrative performance. We will try to show the relationship between internal audit and other various mechanisms of governance, such as: the board of directors, the committee of audit and external audit. We will also point out to modern trends of internal audit within the framework of corporate governance, and in the light of international standards of internal audit issued by internal auditors Institute (IIA).
 
Publication, Distribution, Etc. Algerian Business Performance Review
 
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https://journals.univ-ouargla.dz/index.php/ABPR/article/view/836
 
Data Source Entry Algerian Business Performance Review; Vol 7 No 1 (2015): Numero 7 2015
 
Language Note eng
 
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