Résumé:
This study aims to know the extent of the contribution of the internal audit function to controlling the
financial performance of the economic institution, where the most important aspects of internal auditing
and financial performance and the relationship between them were addressed through the use of a case
study of the Sonelgaz Corporation.
The study relied on the various documents and budgets submitted by the Sonelgaz Foundation,
Mostaganem Unit, where this budget was presented for the years 2018-2019-2020, in addition to
calculations of possible financial ratios and indicators of financial balance, through which the financial
position of the institution was reversed.
Through the results obtained, it was found that internal audit is a function of great importance, as it is
concerned with all operations and activities within the institution, and this is reflected in its financial
performance and improvement
