دور التدقيق الداخلي في تفعيل حوكمة الشركات : دراسة حالة مجموعة من المؤسسات الاقتصادية

الملخص EN

This study aimed at highlight the role played by internal audit, through the mechanisms of the internal control system, the Audit Committee and the Board of Directors in the activation of corporate governance.

This was done in a case study that included the categories of board members, members of the Audit Committee, internal auditors, managers or heads of departments and accountants of five economic companies, by designing a questionnaire covering the themes of the study.

The study concluded that these mechanisms play an effective and essential role in activating corporate governance in the study sample.