دور حوكمة المؤسسات في تفعیل نظام الرقابة الداخلیة في المؤسسة الاقتصادیة الجزائریة دراسة حالة مؤسسة سونطراك فرع الصیانة بسكرة

Abstract

Abstract: In this study, we will attempt to address the role of governance mechanisms in terms of the extent to which they can contribute to the implementation of internal control, with a study of the case of the Sonatrach Maintenance Branch in Saskra, where the focus of this study was on the role of the Board of Directors, the internal audit and the Audit Committee and the role of these mechanisms in activating Internal control. Following the review of the conceptual concepts of corporate governance, in addition to its tools, the field study is an attempt to highlight the reality of governance in Sonatrach, the maintenance branch in Saskra, and its contribution to activating internal control by examining the work of the Board of Directors, Internal Audit, Audit Committee and Internal and External Auditors. And how integrated these mechanisms are D institution in order to compare them with the laws that govern the one hand and the requirements of governance instantiations global on the other hand, where the study found to show that awareness of the importance of corporate governance in the activation of internal control. Key Words: Corporate Governance, Internal Oversight, Board of Directors, Internal Audit, Audit Committees, Internal Auditor and External Auditor.