مساهمة التدقيق الداخلي و مراقبة التسيير في تطبيق الحوكمة

Abstract EN

This study aims to clarify the contribution of internal audit and management control in the application of corporate governance, as one of the foundations of corporate governance based on the principle of separation of management and ownership, where the concept of institutional governance, internal audit and management control was addressed.

The relationship between internal audit and management control, as well as the role of internal audit and management control in the application of governance in the theoretical frameworkisbased on the descriptive approach.