摘要：There is a general expectation that all those in charge of carrying out internal control functions in companies are fully responsible for conducting these operations in accordance with the law and relevant standards. This study emphasizes the importance of practical implementation of internal audit in companies with respect to the legal sector, which will contribute to the attitudes, interpretations of the law, to use the total funds available to companies in an economical, efficient and effective manner. In addition, one of the goals of top management in any case is that the system they lead provides better services that are integrated, customer-oriented and result-oriented, which requires that the entire system be focused on measuring performance. The authors point out that such an integrated system will result in a more efficient and effective implementation of the basic guidelines set by top management, as well as more efficient management of the total available funds of the system.
