دور محافظ الحسابات في تفعيل اليات حوكمة الشركات في ظل التشريعات الجديدة المتعلقة بالمهنة

Abstract

The aim of this study is to deepen the knowledge of the role played by the governor of the accounts and how to contribute to the activation of the mechanisms of corporate governance in Algeria through the presentation of the concepts of governance and auditing and the accounts in Algeria and to identify the relationship between them using the descriptive analytical method in the theoretical study. A field study of a sample of accountants, executive directors and academic professors as an example of the reality of corporate governance in Algeria in all data from the sample and unloading was analyzed using the EXCEL and SPSS24 programs. The following is a list of the most important results that the Governor of the accounts in activating the mechanisms of corporate governance is focused on his integrity and independence and good professional care and his emphasis on disclosure and transparency and the effective application of corporate governance avoids institutions falling into the risk of financial crises. The study concluded with a set of recommendations, Corporate governance by preparing special reports on the extent to which corporate governance is applied in Algerian companies .