دور التدقيق الداخلي في تحقيق تسيير أمثل للمؤسسة الاقتصادية

 The separation between ownership and management led to control management tasks for the benefit of owners, their fear about their funds and interests is something obligatory which led to the emergence of an internal secure controlling system using audit profession, therefor every institution needs a sophisticated control system to ensure  optimal management to its activities, and this need led to using accurate tools and techniques, which are a reliable indicator that officials check on to make sure of achieving desired goals.

  Through this article we will try to show the internal audit’s contribution as a mechanism to reach economic institution to achieve optimal management.

KEYWORDS: Internal Audit, Optimal Management, Internal Control, Audit Committee.