“The Role of Internal Auditing in Strengthening Corporate Governance in Economic Institutions: A Case Study of ALFAPIPE National Pipe Manufacturing Company – Ghardaia and Annaba Units”

Abstract

This study aims to demonstrate the extent to which the internal auditing function contributes to strengthening corporate governance within the ALFAPIPE National Pipe Manufacturing Company, focusing on its Ghardaia and Annaba units. A descriptive and analytical approach was employed to emphasize the role of internal auditing in enforcing the principles of corporate governance. To achieve the study’s objectives, a structured questionnaire was utilized to assess
the influence of internal auditing on corporate governance. The sample comprised 60 individuals, including managers, department heads, internal and external auditors, and other employees from the company. Data were analyzed using the SPSS statistical software (version 28).