الرقابة على تطبیق قواعد حوكمة الشركات : دراسة مقارنة

Abstract EN

Corporate governance is new for most countries, adopted by most of the states and it works to apply it as part of the system of globalization.

Some international organizations are working hard and continuously to set global rules for oversight role on corporate governance rule adopted by countries, especially developing countries, in the service of the economic interest because adopting these rules enables them to attract foreign and national investments to invest in it This system is entrenched principles of transparency and disclosure in dealing with companies and making them work in accordance with specific controls and under the supervision of regulators to prevent them from occurred damage to the national economy.

It must be shed the light of control of the application of governance rules and knowledge of modern trends in applying its rules.

It is generally a set rules that govern the mutual relationship between the company and the parties with different interests in the company with a framework of transparency and accountability, which leads to evaluate the work and raise the efficiency of the company in managing its operations and improving its competitive capacity in the markets.

The approach of applying corporate governance is based on basic principles of transparency, accountability, responsibility and justice in order to control over the company's economic entities through separation of owner from management and following transparency and discloser corporate governance rules have paid great attention issue of oversight whether it was internal or extra censorship.

The company's internal and external control system represents the strength of the first defense line that protects the interests of shareholders in particular and all related parties in general.

Thus, the internal and external control system provides protection for producing financial information that can be relied upon by the board of directors in making decisions as well as information about the efficiency and effectiveness of the company’s activities and the degree of compliance with regulations and laws.

There is no doubt that the increase in bankruptcies and financial failure of many companies and the collapse and instability of some stock markets in recent times has led to take care of the internal and external control system of the company.