The Role of Internal Audit in Improving Economic Institution Financial Performance-Case Study on the Industrial and Commercial Complex of Hodna Msila

Abstract

This study aimed to highlight the role of internal auditing in improving the financial performance of the economic institution. Applied, it was relied on a case study on the industrial and commercial complex of Honda Msila, which has an internal audit department that monitors the progress of the complex’s operations. The study reached many results, the most important of which is the internal audit contributes to improving the financial ratios and indicators of financial balance in the institution by reducing and preventing the occurrence of errors and fraud in the financial statements, which increases the profitability and profitability of the institution and thus improves the financial performance..