The Role of Audit Processes as one of the Mechanisms of Governance In the face of the Corona Pandemic

The spread of the Corona epidemic has imposed on most companies to review their strategies and plans to confront the risks of this epidemic, and work diligently to achieve their goals and the goals of the various stakeholders working with them and those dealing with them, but these efforts will not bear results without the good application of the principles of governance, and the implementation of efficient and effective Audit processes, It meets the increasing needs of information, and ensures the compatibility of the company's strategies with the set of risks imposed by the crises that it faces, such as the Corona epidemic that we have been suffering from so far, which requires the adoption of working methods that allow auditors to practice their work remotely and to exploit the available technological methods.
Objective:
The main objective of the research is to determine the role of auditing processes as one of the governance mechanisms in facing the Corona pandemic, and the risks it caused.
Research Methodology:
The research is a theoretical study that the researcher presented at its beginning the research problem and its objective, followed by a presentation of the importance of research at the academic and professional level, then the researcher examined and researched the impact of the Corona epidemic on companies, and the role of the internal control system, the internal auditor and the auditor as one of the governance mechanisms in supporting companies' capabilities to address its risks , And improving the efficiency and effectiveness of risk management systems to address any crises and future risks.
Results:
Through the research, the researcher reached a main conclusion, which is that the integration between internal and external audit with the application of an effective internal control system supports companies' capabilities to face the risks of the Corona epidemic, and improves the efficiency and effectiveness of their risk management systems.
Conclusion:
The study concluded with a set of results, recommendations, and references on which the researcher relied in preparing his research.