دور حوكمة الشركات في التنسيق بين الآليات الرقابية الداخلية والخارجية للحد من الفساد المالي والإداري

Abstract

Abstract: This paper aims to clarify the importance of the concept of corporate governance and the role expected of it to work on coordination between the regulatory mechanisms of the Interior (internal audit, internal control, audit committees,..Etc) and external (external audit,..Etc), to reduce the financial and administrative corruption rampant in companies, whether in public or private sector, and that through the modernization of these mechanisms, either internal or external, consistent with the requirements of the concept of corporate governance. The latter calls for the creation of cooperation between these mechanisms and coordination among them, through the modernization of the relationship and the organization of roles and to clarify the points of cooperation on the monitoring of financial transactions and administrative, which leads to a clarification of transactions between all parties with common interests in companies, and thus reduce the financial and administrative corruption, which can afflict these transactions that impede those interests.