دور نظام الرقابة الداخلية في تعزيز حوكمة الشركات في المؤسسات الأقتصادية : دراسة حالة Sotiplast

الملخص EN

This study aims at highlighting the various concepts related to internal control system and corporate governance, and the relationship between them in the organization.

To apply theoretical concepts in reality, we conducted a field study at the port of chlef in order to determine the extent of the contribution of internal control system inactivating governance system.

We concluded that internal control system is one of the most important tools that help to activate the governance system, by ensuring the rights of stakeholders, integrity and transparency and free flow of information in the organization