مجلة دراسات الإنسان و المجتمع

The study aims to investigate the role of the internal audit department in activating the principles of the role of governance, analyzing and evaluating the role played by the internal audit department in activating the principles of governance in Al Wahda Bank. Governance, due to the lack of competencies and skills of the bank in the field of governance, the absence of a policy concerned with developing internal control standards in the bank, the lack of commitment of the Internal Audit Department to prepare periodic reports on the extent of its commitment to applying the principles of governance, the most important recommendations of the study work on spreading the culture of governance at the level All parties concerned with the bank. Keywords: Governance, internal audit, Al Wahda Bank, Libya.