Résumé:
This study aims to know the role that internal auditing plays in improving the financial performance in the economic institution by identifying the most important aspects of internal auditing, financial performance and the nature of the relationship between them, and through the use of a case study of Sonelgaz Corporation, a number of conclusions were reached that internal audit is a function that helps The management of the institution to implement its procedures and policies and achieve its goals efficiently and effectively, so that information is qualified, which makes it a reason in the decision-making process, and these decisions reflect the strength of the institution, which contributes to improving its financial performance.
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