The role of internal control system in enhancing corporate governance

Abstract EN

This study aims to examine the role of the internal control system in enhancing corporate governance pillars.

And in order to achieve the objectives of this study we developed and distributed a questionnaire to a sample of Algerian academics and professionals in the field of audit.

Based on the statistical analysis, the study indicated that the Internal control system efficiency is mandatory for the enhancement of corporate governance, and also indicated that the internal control system contributes in enhancing the pillars of corporate governance at a high degree by the existence of a clear and defined policies.