دور مراقب الحسابات في تعزيز التحكم المؤسسي

Abstract EN

The research aims to identify the role and importance of the auditor in the institutional control process through the control and audit and inspection activities of the internal control system, and evaluate and provide management with the necessary information to help achieve control and protection and make decisions at the right time this has been touched on in the board theoretical framework of institutional control in terms of concept and importance and principles, and the role of the auditor in the process of institutional control, either in the practical side and test the hypothesis has been the adoption of a questionnaire distributed to a number of auditors.

Documentary research and analytical approaches to get to the most important results is adopted Findings search mechanism is 1.

The interest of institutional control by corporations avoids a lot of problems that may lead to harm them And thus out of business 2.

Statistical results supported the research hypothesis from which the search to achieve his goals 3.

weak institutional control is one of the most important reasons that lead to financial and administrative corruption and the collapse of companies.

As the search went out a number of recommendations of the most important of the following: