دور و أهمية نظام الرقابة الداخلية في الحد من ظاهرة الفساد المالي بالإشارة لحالة الجزائر

Abstract EN

Financial corruption is one of the most global phenomena that concerns public opinion in talking about the nature and causes of spread ,procedures to fight it, reduce and eradicate it .So it is well known that the financial corruption is widespread in all States, particularly in developing countries, which make them work on the development of internal control system to reduce it , as well forming regulatory bodies to deal with this phenomenon in all sectors.

Financial corruption is no longer a domestic issue , but rather a phenomenon that goes over international borders which affects all societies and economies, making international cooperation to prevent and control it an imperative and necessary matter.