The Role of Internal Auditing in Enhancing Corporate Governance Mechanisms (Evidence from the Algerian Business Environment)

Abstract

 This study scrutinizes the crucial role of internal auditing in bolstering corporate governance. It seeks to ascertain the degree to which internal auditing facilitates the attainment of robust governance structures. Employing a positivist epistemological stance and a deductive methodology, the research designed and administered a questionnaire to a diverse cohort of 37 participants encompassing executives, researchers, conservators, and accounting experts. Data analysis was conducted using SPSS software, revealing that internal auditing is instrumental in reinforcing corporate governance through meticulous assessments of the internal control system, enhancement of risk management practices, and fostering improved collaboration between the board of directors and the audit committee.