مجلة أداء المؤسسات الجزائرية
Volume 1, Numéro 2, Pages 231-247

تدقيق التحكم المؤسسي( حوكمة الشركات) في ظل معايير التدقيق المتعارف عليها "إطار مقترح"

الكاتب : توفيق المشهداني عمر اقبال .

الملخص

Growing interest in the concept of corporate governance in many developed economies, in the wake of economic collapse, and financial crises the world has seen, starting from the Asian crisis that occurred in a number of East Asian countries, then the crisis in Latin America, and Russia in the nineties of the twentieth century, as well aswitnessed the U.S. economy from the repercussions of financial collapses of a number of poles U.S. economy began to collapse company Arnon Energy in 2001 and the end of the global financial crisis in 2008, so study aimed to highlight the role of corporate governance, through the identification of various principles and rules of good corporate governance, with a statement of recent trends auditing and particularly with regard to the development of standards for auditing corporate governance based on the generally accepted auditing standards, the study finds that governance now occupies a great importance in the world, in a world facing today and shifts as companies play a major role and influential.

الكلمات المفتاحية

Auditing, corporate governance, corporate governance.