دور المراجعة الداخلية في تقييم نظام الرقابة داخلية و أثرها عاى حوكمة الشركات- دراسة حالة مؤسسة بوفال بالبرواقية

Abstract

The study aims to know the contribution of internal audit in evaluating the internal control system and its reflection on corporate governance, and to achieve the objectives of the study, the descriptive analytical approach was followed when presenting various concepts related to the study and analyzing the relationship between internal auditors and the internal control system with an analysis of its reflection on corporate governance. The study indicates that the internal auditors are an important means for assessing the strength or weakness of the internal control system, with their contribution to the evaluation of this system, and t his reflects positively on the application of corporate governance, since internal control is a fundamental pillar of the corporate governance system..