In this paper, the debate of this subject is highly motivated by the importance of how acompany is managed in the context of recent changes that have occurred in the globaleconomy and, implicitly, in the context of the new trends of globalization, and the updatedof the concept of "corporate governance". In practice, the implementation and thedevelopment of corporate governance has influenced the nature and the evolution ofinternal audit witch has become increasingly important over the years. For the last 25 years,the interest in corporate governance has fueled the strength of internal audit all over theworld. Nowadays, the presence of internal auditors, in the context of a controversial world,where transparency is often absent, responsible for both "principles of corporategovernance" to ensure transparency of transactions organization and “management need tobring added safety to stakeholders and shareholders” enable the organization to have thecourage to implement the strategy into practice correctly and efficiently.