المجلة الجزائرية للعولمة و السياسات الاقتصادية
Volume 6, Numéro 1, Pages 9-34
2015-12-31

Internal Auditing As A Main Mechanism For Corporate Governance To Enhance The Organization’s Performance



Authors : Zaghdar Ahmed . Salhi Boualem .

Abstract

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.

Keywords

Internal auditing, corporate governance board of directors risk management organization’s performance

Les articles similaires

دور العلاقة التكاملية بين وظيفة التدقيق الداخلي ووظيفة محافظة الحسابات في تعزيز ودعم مبادئ الحوكمة في الشركات في إطار المرجعية الدولية للتدقيق-دراسة عينة من المدققين الداخليين والخارجيين (2023). The Role Of The Complementary Relationship Between The Internal Audit Function And The Statutory Auditor Function In Promoting And Supporting Corporate Governance Principles Within The Framework Of The International Auditing Reference - A Study Of A Sample Of Internal And External Auditors (2023).

قورين حاج قويدر .  واكر حنان .  طرشي محمد . 
ص 675-694.

The Integration Between Internal And External Auditing And Its Role In Improving The Auditing Process A Survey Study Of A Group Of Internal And External Auditors

Sayeh Nawel . 
pages 349-370.

Assessing It Governance Through Internal Audit To Enhance Internal Control Processes

Slimani Khadidja .  Negaz Ahmed . 
pages 523-546.

دور لجان التدقيق في تعزيز التدقيق الداخلي لتفعيل وإرساء متطلبات حوكمة الشركات The Role Of Audit Committees In Enhancing Internal Auditing To Activate And Establish Corporate Governance Requirements

أميرة بوباطة .  مصطفى بودرامة . 
ص 51-65.

The Role Of Internal Auditing According To The Risk Management Approach In Embodying Corporate Governance-(a Case Study Of A Sample Of Banks In The States Of Bechar, Ain Temouchent And Algiers (

Fellah Mohammed Messaoud .  Abderrahim Nadia . 
pages 196-213.

Formats de citation