دور التدقيق الداخلي في تحسين الاداء المالي -دراسة ميدانية لعينة من المؤسسات الإقتصادية لولاية المدية

Abstract

The internal audit function is considered one of the important jobs in institutions because of its impact on the evaluation and development of the internal control system, as well as contributing to the evaluation of risk management, which enhances the institutions' opportunities to optimize the use of resources and reach the comprehensive quality and thus withstand competition. This study aimed to highlight the role of internal auditing in improving the financial performance of economic institutions by highlighting the most important aspects of the internal audit function, financial performance and the nature of the relationship between them, and to achieve the objectives of a study. A questionnaire was designed based on the theoretical study and previous studies consisting of two parts that were distributed into thirteen An economic institution active in the state of Medea, the researcher used the Statistical Program for Social Studies (Spss) to analyze data. The total results were reached to the effect that the internal auditor provides efficiency and independence and his commitment to assessing and improving the internal control system and managing financial risks while performing the internal audit process helps economic institutions to implement their procedures and policies and achieve their goals efficiently and effectively so that the information is qualified, which makes it a reason in the decision-making process. These decisions reflect the strength of the institution, which contributes to improving its financial performance