The impact of internal audit in the activation of the application of corporate governance A field study in Saidal Company
Keywords:
internal control, transparency of financial reporting, internal audit, corporate governance.Abstract
This study aims to explore the extent of the
impact of internal audit within Algerian companies
specifically in Saidal Company within the concept of
corporate governance.
To achieve the study goals and to test the
hypotheses, a questionnaire was developed and
analyzed by SPSS after receiving the necessary
data. 100 questionnaires were distributed on the
internal auditors and the finance and accounting
offices, and group of professors specialized in the
field of internal audit and governor of accounts.
The study found that the existence of a statistically
significant relationship between a good internal
audit and corporate governance and this clearly
demonstrated the effect of the application of internal
audit in the activation of corporate governance in
Saidal Company.
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