مدى مساهمة وظيفة التدقيق الداخلي في تحسين الأداء المالي للمؤسسة الإقتصادية

Abstract

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