دور المراجعة الداخلية في تقييم الاداء المالي

Abstract

The aim of this study to highlight the role of the importance of internal audit, and how its contribution to the assessment of the financial performance of the economic foundation, investigations in order to rationalize the sound decisions, the prevention of all aspects of fraud and manipulation and forgery of accounting records, and for this was to undertake a review of the literature, which dealt with the general concepts of each of the internal audit and evaluation of financial performance, with regard to the practical side, the use of a survey on the subject of the study in the Regional Directorate and electricity generation. The study was adopted on the various financial lists, including the budgets submitted by the Foundation Sonelgaz electric generation, so must be to analyze these budgets for the analysis of the financial status of the institution