THE ROLE OF INTERNAL AUDIT IN THE GOVERNANCE OF GOVERNMENT AGENCIES

Abstract

Administrative and financial corruption is the main obstacle to the progress, growth and sustainability of nations. Therefore, countries seek to develop internal control systems and procedures in government organizations to combat corruption and misuse of power and public funds.

Internal auditing is closely linked to corporate governance, and its scope has become broader, and the function of internal auditing these days has become related to risks, assessing them, and verifying control procedures and tests that relate to the extent of compliance, and this is closely related to corporate governance.(Hermanson and Rittenberg, 2003).

Governance is defined as a set of activities and procedures implemented by stakeholders within the organization for the purpose of controlling risks and then ensuring the implementation of internal control procedures by management (Nisman, 2009: 3).

In order to achieve the effectiveness of internal control procedures, a set of procedures and principles must be used from within the administration of the government agency and in a number of different aspects (Issa, 2008: 5).

The Study Problem :

Internal audit has an important role in governance, and to this day there is no clear definition in the Arab world in general of the tasks that must be performed by the internal audit department in order to activate and achieve the principles of governance of government agencies. Therefore, the problem of the study is summarized in the following question: " What role does internal audit play in the governance of government agencies? "

The Importance Of Studying:

The importance of the study stems from the importance of the fundamental and main role of internal audit in activating governance, in addition to the lack of study that has dealt with the subject of internal audit and governance. This study will focus on governance, which has received great attention in recent years, in addition to focusing on the role of internal audit, which constitutes an important basis. In governance as a department that controls work within organizations: