The Contribution of Internal Audit to Performance and Efficient Decision-Making within the Company

Abstract

Internal auditing plays a key role in improving organizational performance and optimizing the decision-making process. By providing an objective assessment of operations and risks, it enables executives to adopt more informed and efficient strategies. This article examines, from a theoretical perspective, the contribution of internal auditing to business performance and decision-making. It highlights key concepts, theoretical foundations, and mechanisms through which internal auditing influences corporate governance and competitiveness.