دور الآليات الداخلية للرقابة في تفعيل حوكمة المؤسسات العمومية الاقتصادية لولاية سكيكدة

Abstract EN

The study aimed to know the role played by the internal control mechanisms represented by the Board of Directors, disclosure, transparency and internal auditing in activating the governance of the public economic institutions in the state of Skikda.

To achieve this objective, the researcher conducted a field study of a sample that included the following categories: Board member, executive director, head of the accounting and finance department, and internal auditor of six public economic institutions in the state of Skikda active in different sectors.

By designing a questionnaire that included questions covering the study topics, which were distributed to the sample groups.

One of the main findings of the study is that the internal control mechanisms represented by the Board of Directors, disclosure and transparency and internal auditing play an essential role in activating governance in the institutions under study.