Résumé:
The internal audit is considered one of the most important functions in the organization for its effective role in examining and evaluating the effectiveness of the internal control system by identifying the strengths and weaknesses for which it makes suggestions in addition to evaluating performance by ensuring the application of management instructions to perform their tasks in an effective manner and the objectives behind which this research seeks to clarify The role of internal audit in achieving the effectiveness of the performance of the institution, the contribution of the internal auditor to the evaluation of performance in order to ensure the good running of the institution and increase its effectiveness and promotion to a better position
