دور نظام الرقابة الداخلية في تحقيق الشفافية و حوكمة الشركات

الملخص EN

The study examined the role of the internal control system in achieving transparency and corporate governance.

The study problem assesses the role of internal control system in disclosure and transparency; besides examining its role in activating the responsibilities of the Board of Directors.

The study aimed at explaining the role of the internal control system in the activation of disclosure and transparency about the objectivity of financial reports; and its role in activation of the responsibilities of the Board of Directors.

The importance of the study stems from the fact that the internal control system contributes to the efficiency and effectiveness of corporate governance, and in achieving transparency in the information of the financial statements.

The study is seeking a field evidence about the application of the principles and mechanisms of governance of the listed companies by market Khartoum Stock Exchange Market.

The study relied on the descriptive, inductive, and deductive methods.

The study main results include: the contribution of the efficient internal control system in the activation of disclosure and transparency in order to determine the accurate method for evaluating the presentation of financial statement, and the impact of transactions, operations, and circumstances on the financial status of the company.

Moreover, the internal control system plays an important role in the activation of the responsibilities and accountability of the Board of Directors, especially with regard to efficient utilization of resources.

The study main recommendations called for the company to disclosure the information that related to its social and environmental responsibilities in order to explain the role of internal control system in the activation of disclosure and transparency.

In addition, the activation of internal control system in order to help the Board of Directors to perform its role through designing a strategic plan for supervision and follow up.