دور الرقابة الداخلية في تفعيل حوكمة الشركات

Abstract

The study dealt with the role of internal control in activating corporate governance. The problem of study is that the weak internal control system within the framework of corporate governance creates an inappropriate environment that hinders officials within the company in the performance of their responsibilities. Which in turn represent an impediment to the implementation of the governance system in the Sudanese banks that can be formulated in the following question: What is the contribution of internal control in the activation of corporate governance? The study aimed to highlight the aspects through which the concept and importance of internal control can be identified, to identify the concept and components of governance, and reflect the extent of the contribution of internal control in activating corporate governance. The study has reached a number of results, the most important of which are: The internal control system applied in the bank contributed to ensure effective governance and provides sufficient, fair, and integrated information, moreover provides an Organizational chart consistent with the functions of the bank. The study came out with a number of recommendations, the most important of which are: Issuing a guide to corporate governance standards and binding Sudanese banks, public shareholding companies, and audit offices to work on them.