علاقة الرقابة الداخلية بتكريس نظام حوكمة الشركات

الملخص EN

The governance system is an approach that ensures effective business management in an internal and external environment characterized by a dynamic, through the organization of the decision-making process and then implemented in the best way possible, allowing to achieve the objectives set by the companies.

This operational chain is based primarily on the effective control component, particularly internal control, and despite the clear interdependence between the governance system and the control component, this document willclarify the relationship between them in more detail.

Based on the principles established by the competent international institutions in this field, the adopted standards were analyzed in devising the corporate governance system and clarifying the extent to which they are based on the supervisory function.