Résumé:
In light of the current developments, which are full of opportunities and threats, the institutions have increased the need to obtain accurate economic information in a timely manner in order to take the appropriate decisions that are distinguished from their competitors, Among the most important methods that help in ensuring the accuracy of the information is accounting audit, especially internal audit.
And through this study, we came to know how auditing works in all its components to rationalize the decision-making process in the institution, where the institutions rely on the internal audit function that helps them to control their management effectively, so they always seek to adopt control systems that qualify them to achieve their strategic goals, where The accounting audit had a major role in the decision-making process of various types and methods in the institutions, which made it achieve successive results. However, this does not deny the existence of deficiencies that the institutions must work to realize, as the auditing function is still being implemented incomplete in terms of material, human and technical resources.
