بالعروسي, جلالميهي, محمدفقيري, محمد الصالح2019-05-282019-05-282018https://dspace.univ-eloued.dz/handle/123456789/1862مذكرة ماستر تدقيق محاسبيThe 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 decisionsArالمراجعة الداخلية ، القرارات الماليةMaster