الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study focused on the analysis of the application of the rules of corporate governance requirements and their impact on the quality of internal audit, and the study of historical development of the concept and the role of the internal audit and the factors influencing them in addition to the concept of corporate governance and their importance and their determinants, rules and their impact on the quality of internal audit, aspects of the relationship between them. the study has been divided into five chapters as follows : chapter 1 : the general Framework of the Study. Chapter 2 : quality of internal udit and the factors affecting them chapter 3 : scientific and practical aspects of corporate governance. chapter 4 : the relationship between the mechanisms of Corporate governance and the quality of internal audit. chapter 5 : applied study chapter 1 included : the nature of the study and the problem of the study and display of previous studies on the variables of the study and analysis of these dies and research gap that this study attempts to solve them, importance of the studying addition to the study hypotheses and study plan. Chapter 2 included Two sections : First Section : The development of internal audit : The section included the development of the concept of the internal audit and the factors that contributed to this development of the internal audit function which many professional reports, legislation, the requirements of capital markets. The second section : what the quality of internal audit The section Included what quality of internal audit, and access to sources of activities internal audit, and the factors affecting the quality of internal audit, and the role of organizations professional in determining the factors affecting the quality of internal audit, in addition to the factors influencing quality of internal audit, where these factors were divided into two groups : basic factors : a professional capacity, objectivity, the nature of work. -Sub-factors factors : scientific qualification and certification and prof sessional training, experience and independence internal auditor and the size of investment in internal audit. The third chapter included two sections : first section : a conceptual framework for corporate governance : included concept of corporate governance, and their importance and determinants of corporate governance rules, and categories affecting the application of the rules of corporate governance the Second section the role of international organizations in activating the governance rules : Included corporate governance rules issued by various international organizations such as the international cooperation and the world bank. The fourth chapter included three sections : First Section : the relationship between One of the rules corporate governance (external auditing) and quality internal audit : included governance mechanisms for external audit and the quality of internal audit to clarify the relationship between internal audit and external auditor through the US and international standards. Second section : the relationship between one of the rules corporate governance (audit committee) and quality internal audit : included the concept of the audit committee and the general responsibilities and functions of the audit committees and the factors that led to the attention of internal audit committees and its impact on the quality of internal audit. Third Section : the relationship between one of the rules corporate governance (board of directors) and quality internal audit : included relationship between board of directors and the quality of internal audit, and the functions and responsibilities of the board of Directors. Chapter 5 : applied Study the main objective of the study applied in determining the nature of the relationship between each of the requirements the rules of corporate governance and the quality of the internal audit an applied study on cement companies in Libya, and so that the researcher to achieve this goal has been set of hypo theses and test mode Their validity, were also identified the characteristics of the study sample and has also been a test validity and reliability procedure list of the survey, then the descriptive analysis of the study data, then test the validity or error hypotheses of the study, One result of the study significant positive correlation between the application of the rules of corporate governance and internal audit as a whole elements of quality requirements (proficiency-objectivity- the nature of internal audit work), there is also a significant effect external auditor as independent variable on the quality of the internal audit, also a significant effect audit Committee as independent variable on the quality of the internal audit, while there was no significant effect board of directors as independent variables on the quality of internal audit. finally, and recommendations of the study the necessity of activating the role of internal audit in the Libyan companies, and the emphasis on the existence of the department of Internal audit ,and the need to check the quality of the internal audit function by the external parties, to ensure the performance of the internal audit function satisfactory level of quality with the need to rehabilitation of internal auditors to the face of scientific and practical challenges to the environment of corporate governance, and to provide them with the necessary protection and support to ensure their independence, and increase the effectiveness of corporate governance requires increased awareness of the internal audit function.