Résumé:
This study aims to highlight the role that auditing plays for accountants in corporate governance by activating the latter in economic institutions, where today corporate governance has become the first concern of these institutions, especially shareholders and all other external parties, as a protection for the company’s assets and the rights of minority people, and this is a series of series Global financial scandals and shocks that major international companies and the economies of some countries have known.
The study concluded that the internal and external audit allows the production of quality accounting and financial information, which allows it to serve as a
database for decision-makers. The internal audit also aims at corporate governance by establishing the principles and rules of corporate governance thanks to the internal control system and audit committees and Also, disclosure and transparency.
And from it, the accounting audit works to protect the company from all financial risks that negatively affect the reality of its financial position, in addition to the importance of using the role of internal and external auditing by improving the reputation of the institution and increasing the competitive and public ability to attract many shareholders and acquire stakes. New in the market, and the accounting audit is the main engine and safety valve for good governance.
