摘要：Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function overcomes its primordial role to provide simple stage directions functional, following his path to becoming a useful leverage to optimize the company. Any company, irrespective of its business and operating environment, faces a number of risks, frauds. The most effective tools in preventing fraud are management control and internal audit, the latter being of prime importance in the field of corporate governance. The present paper follows to highlight the place and role that internal audit has in the economic entities which it is labeled as an attribute of management. A negative element identified at the level of the affected companies is the failure to identify risk management, due to increasing complexity of services and risky nature of the business. Although internal audit is not responsible for implementation of actions as a response to risks, it is responsible for providing reports to the management of significant information showing key risk assessment and so helps the management to become more efficient.
