دور التدقيق الخارجي في تفعيل نظام حوكمة الشركات في المؤسسات الاقتصادية الجزائرية : دراسة حالة مؤسسة ميناء تنس

الملخص EN

This study aims at determine various concepts of external auditing, and governance and governance of companies and the relationship between them, in order to achieve this goal a questionnaire was designed for the purpose of data collection.

So it has been distributed on the study sample and analyst seal the results by using the analytical slope simple linear to understand the relationship between the independent variable and the dependent variable we concluded at the end of the study that external audit is among the most important tools to assist in activating governance, by ensuring the rights of stakeholders, integrity, transparency of information and freedom of circulation in the institution