اهمية المراجعة الداخلية ودورها في ترشيد القرارات المالية

Abstract

The study dealt with the role of internal auditing in the rationalization of financial decisions, in order to highlight the impact of internal audit in the decision-making and the reality of the adoption of senior management in the decision-making. In order to strengthen the theoretical aspect of the study of the subject in all its aspects we touched on the basic concepts for internal audit and financial decisions , And in the practical side and to determine the relationship between the variables, we designed a questionnaire and distributed to a sample of individuals who have sufficient information about the study at the level of the el- oued country to collect their views on the problem of the study where we found:

The objectivity and independence of the internal auditor contribute to increasing the quality of the information Involving internal auditing in the evaluation of alternatives in decision-making and working on its recommendations is reflected positively on the effectiveness of the financial decision The efficiency of internal audit is directly related to sound financial decisions