دور المراجعة في فاعلية مبادئ و إجراءات حوكمة الشركات كآلية للحد من الفساد المالي : دراسة تطبيقية

Abstract EN

This study titled as the role of auditing in the effectiveness of the principles and the procedures of corporate governance as a mechanism to financial corruption.

this study aimed at identifying the most important difficulties facing the application of corporate governance and the role of the audit in reducing these difficulties, it also aimed at demonstrating the impact of the interaction between the audit and governance mechanisms on the effectiveness of the procedures of governance which will reflect positively on the transparency of the menus and will increase confidence in them , which will lead to the protection of shareholders, which has become a common goal for review and governance 70 .

a number of assumptions have been developed in order to test and disseminate their findings and concluded the study to prove the validity of the hypothesis by using statistical methods in the analysis of the study tool .

the study has concluded also a number of results which includes that the auditor has to examine the governance system of the company and prepare reports on its efficiency and effectiveness , the mutual understanding between the internal auditor and the external auditor and the follow-up by the supreme departments results in an effective application of this mechanisms.

on the base of these results ,the study suggests a number of recommendations, which includes that the reviewers (internal and external) have to effectively contribute in creating a favorable environment for an effective application of the mechanics of governance.