Assi. Prof. khaled Mohamed  Abd ElAlim

Abstract

 The research aims to demonstrate the impact of internal audit quality on the implementation of corporate governance principles, as the research addressed the impact of internal audit quality on the governance parties, which are the board of directors, the external auditor and the audit committee. In addition to the impact of internal audit quality on the beneficiaries of corporate governance, which are customers, shareholders and stakeholders. The research concluded that the impact of internal audit quality on corporate governance stems from the governance requirements associated with internal audit, through its impact on the governance parties and the parties benefiting from governance and its role in operationalizing the principles of corporate governance.The impact of internal audit quality on the external auditor implements two principles of corporate governance, namely the principle of disclosure and transparency and the principle of ensuring shareholders' rights, as internal audit quality helps the external auditor to properly and correctly disclose in a timely manner the financial position, performance and equity of the company. In addition, the impact of internal audit quality on customers is highlighted through the role it plays in the development of various areas of work in the company, which supports the company's efforts to maximize the value or benefit achieved for the customer, within the framework of changing the perception of him from a mere consumer of the company's products and services to a partner in the governance process.