مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 13, Numéro 2, Pages 363-375
2020-11-18
Authors : Amara Amine . Zoubiri Azeddine .
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.
internal control ; corporate governance ; accountability ; responsibility
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Gourine Abou Bakr Essedik
.
Kidaouene Hadj Kouider
.
pages 424-435.