The role of internal auditing in enhancing corporate governance in economic enterprises
Keywords:
Corporate governance, Internal audit, Governance mechanismsAbstract
This study aims to provide a summary of the literature on corporate governance as well as to present and introduce recent trends in internal auditing. In the first stage, it highlights the role of internal auditing in activating corporate governance through a number of its key components. In the second stage, based on this, the study is divided into three main sections: the first section addresses the theoretical framework of corporate governance; the second section reviews the general framework of internal auditing; and finally, the third section deals with the contributions of internal auditing in this context. Through the presented study, a number of findings can be highlighted, the most important of which include the role of internal auditing in activating corporate governance through its function as a mechanism to limit creative accounting; its role in improving the quality of financial reports; and finally, internal auditing as a link between various governance mechanisms.
Downloads
References
Abbas, Z. &. (2022). Internal auditing as one of the key internal mechanisms to implement corporate governance principles. Journal of Advanced Research in Economics and Business Strategies, 3(1), 22.
Dhaif Allah, M. H. (2023). Effectiveness and efficiency of internal audit in corporate risk management. Journal of Management and Development for Research and Studies, 5(1), 412-432.
Feroum, M. S. (2019, 12). The role of internal auditing in strengthening governance of public economic institutions in Skikda province. Arssad Journal of Economic and Administrative Studies, 2(2), 7.
Ghlai, N. (2019). The effectiveness of institutional theories in promoting corporate governance. Mediterranean Journal of Law and Economics, 4(2).
Hamdi, M. (2024). Course materials on Corporate Governance., (p. 56). Chlef.
Hassiani, A. (2015). The importance of audit committees in Algerian economic institutions in light of the international trend towards strengthening corporate governance (Doctoral dissertation, University of Algiers 3). Algiers.
Hawas, A. &. (2022). Internal auditing as a mechanism for activating corporate governance. . Dans U. o.–E. Oued, The 2nd International Virtual Training Symposium on Corporate Governance Mechanisms to Reduce Creative Accounting Practices (p. 267). El Oued.
Houas, M. (2020). The role of internal audit in risk management at the level of Algerian at the level of Algerian economic enterprises. Journal of the Institute of Economic Sciences, 23(02), 195-217.
Houas, M. (2020). The role of internal audit in risk management at the level of Algerian economic enterprises. Review of the Institute of Economic Sciences, 23(02), 195-217.
IIA. (2024). Global Internal Audit Standards. Florida: Global Internal Audit Standards, USA, January 9, 2024.
Ikken, L. e. (2023). Application of governance principles in Algerian institutions. In Proceedings of the 8th International Training Symposium on Modern Trends in Governance and Business Ethics, University of Martyr Hamma Lakhdar – El Oued. El Oued.
Mergheni, W. &. (2022). The contribution of internal auditors in reducing creative accounting practices. Dans U. o.–E. Oued, In Proceedings of the 2nd International Virtual Training Symposium on Corporate Governance Mechanisms to Reduce Creative Accounting Practices (pp. 175-176). El Oued.
OCED. (2023). G20/OECD Principles of Corporate Governance. Paris: OECD Publishing.
Sennoussaoui, I. (2016). The impact of applying corporate governance mechanisms on the quality of financial reporting: A case study of selected Algerian companies (Master’s thesis, Ferhat Abbas University – Setif 1). Setif.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 The International tax journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
