The Impact of Governance and Internal Audit Quality on Performance Evaluation

Governance has become of great importance at the world level at the present time, and there has recently been increased talk about it and its role in improving strategic performance. The necessity of implementing it and following up on its systems has emerged in most departments. To ensure the rights of shareholders, investors and society, and from this standpoint, the problem of the study came from the weak application of the governance system in commercial banks, which is considered one of the reasons for their failure and collapse, in addition to the fact that these banks do not have an effective control and audit system that supports the internal governance system, and also the lack of implementation The internal governance system leads to the concealment of a lot of financial information that directly and indirectly affects the position of banks, and thus the stock prices of these banks.