التدقيق الداخلي كأحد أهم الآليات في نظام الحوكمة ودوره في الرفع من جودة الأداء في المؤسسة

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).