دور الرقابة المالية الخارجية في تجسيد مفهوم حوكمة الشركات : الرقابة عن طريق مندوب الحسابات في الجزائر نموذجا

الملخص EN

The concept of corporate governance through a set of controls that define the responsibilities and the duties of the members of the administration within the company to achieve an effective protection of the stakeholders 'rights through the development of a mechanism to achieve a balance between the economic and social objectives of the company, on the one hand, and the objectives of the collective and individual shareholders on the other hand.

And despite the adequacy of the rules of governance to ensure the effectiveness of the board of directors, it happens that the presence of internal control mechanisms through general assemblies and external oversight mechanisms are considered as one of the most important requirements for governance and its main axis.

The representative of the accounts is considered as a form of censorship as qualified and impartial auditor to verify the information and all other accounting data, he exercises his profession with a complete independence and integrity.

Key words: Corporate governance- the external control to the company- The representative of the accounts