Main Article Content
Abstract
This research aims to determine the requirements for improving the internal audit quality to establish the proper application of corporate governance, where the importance of internal audit function has increased, as well as increased attention to the internal audit quality and activating corporate governance. The internal audit profession works to help the company to achieve its objectives by providing assurance and advisory services on internal control, risk management, and corporate governance. As improving the internal audit quality reflects its impact on the excellent application of corporate governance and the establishment of its principles, a set of requirements had to be provided that are considered factors affecting improving the quality of the internal audit profession. This will enhance the excellent establishment of corporate governance, adding value to the company and helping it to achieve its objectives.
Keywords
References
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