واقع أهم الآليات الرقابية للحوكمة في المؤسسات العمومية الاقتصادية الجزائرية: حالة البيئة التشريعية الجزائرية

Abstract EN

This study aims to treat the subject of the importance of the existence of audit committees in the Algerian companies in light of the international trend to promote corporate governance, through a presentation of how to conduct the process of strengthening the corporate governance to enable them (audit committees) playing its role effectively as a safety valve for companies to prevent corruption and foggy management, by the development and reinforcement the auditing profession through the creation of audit committees and activation of its work, knowing that audit committees take interest of organizations and specialized professional institutes, especially after the failures and financial crisis that occurred in the major institutions in the world, also this attention is due to the role that can be played by audit committees in reducing the business risks in particular, in improving the degree of trust and transparency as one of the most important tools of corporate governance, moreover in supporting the audit function and ensure the preservation of its independence, and its importance in the reaffirmation of the commitment to the principles of corporate governance.