التداخل الوظيفي بين مجلس المراقبة ومحافظ الحسابات في مراقبة مالية شركة المساهمة ذات النظام الحديث

Abstract EN

The article deals with the functional overlap between two different bodies to monitor the financial position of the joint-stock company with a modern system, as it is an important topic in business law due to its connection with the interest of the company and its shareholders.

For these reasons, various legislations, including the Algerian legislation, were keen to intervene with a considerable arsenal of laws and regulations, through which to regulate the activity of this company and the provisions for monitoring its work.

This is in order not to deviate from the intended goal of promoting the national economy and achieving progress, progress and prosperity in societies.