This study aims to identify the role and importance of internal auditing,
being a pillar of corporate governance, in improving the organization’s
performance, since it is an activity designed to enrich and develop the
organization's operations, and help management to effectively discharge
its responsibilities and decision making at the right time.
In this study, we discussed at first the conceptual framework of Internal
auditing, and then we dealt with the theoretical framework of corporate
governance in terms of concept, roles and goals and also its key
components. Finally, we dealt with the role played by internal auditing in
corporate governance and its effects on the organization’s performance by
scrutinising its relationship with the other components of corporate
governance.
In the practical side and testing the hypotheses, a questionnaire was
prepared, distributed and analyzed using the appropriate statistical tools.
This study came up with some results, that internal auditing is a core and
effective tool for corporate governance in improving the organization’s
performance, through its assessment of the adequacy of the organization’s
internal control and risk management systems, providing the necessary
consulting services, and also by its good interaction and cooperation with
the other tools of corporate governance, which reflect positively on the
organization’s performance. For this, the value-added of internal auditing
should be kept in the mind of all parties and even serve as guidance toward
the good performance in the organization.
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Posté Le : 15/06/2022
Posté par : einstein
Ecrit par : - Zaghdar Ahmed - Salhi Boualem
Source : المجلة الجزائرية للعولمة و السياسات الاقتصادية Volume 6, Numéro 1, Pages 9-34 2015-12-31