دور التدقيق الخارجي القانوني في الحد من ممارسات الغش و إرساء مبادئ حوكمة الشركات

الملخص EN

Governance is considered a necessity imposed by life on companies, especially in light of the circumstances in which the interests of the actors involved in economic processes arose, whether they are investors, workers or managers in those companies, and the idea of adopting this concept came to the purpose of fighting financial and administrative corruption and creating Alignment between competing interests.

Perhaps one of the important pillars on which a solid governance structure has been laid is the transparency and credibility of the reports published by the companies.

Hence, the importance of external auditing appears as the impartial body working to increase the credibility of the reports by conducting a careful review process in order to value the information and raise its reliability.

In the foregoing, this study came to know the important role of the external auditor and the extent of his contribution to laying the foundations of governance