مساهمة نظام الرقابة الداخلية في الحد من المخالفات المحاسبية في ظل مبادئ حوكمة الشركات : دراسة حالة

الملخص EN

XN1This study aims to analyze the impact of the level of the internal control system (ICS) as an effective tool to reduce accounting irregularities within the framework of the Algerian corporate governance (CG) mechanism.

In addition, the level of seriousness in misstatements is more severe in the case of weak ICS.

And the commitment to apply the principles of CG is an important part of facing this problem.

In order to achieve the objectives of this study, an active corporation at the level of the Wilaya of M'sila was selected, where several results were reached, the most important of which is that ICS has an important role in strengthening the pillars of CG and thus eliminating accounting irregularities.