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

Résumé: 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.

Publié dans la revue: المجلة الجزائرية للعولمة و السياسات الاقتصادية