Résumé:
This study seeks to highlight the function of the internal audit and how it can contribute as a supervisory mechanism to implement the rules of corporate governance in light of efforts to develop and improve the management of Algerian institutions. In order to support the theoretical side of the study, we reviewed the literature that dealt with the concepts and principles of the internal audit theory and corporate governance with regard to the applied side we have studied The case of the Agriculture and Development Bank in order to diagnose her personality
