دور الرقابة الداخلية في تفعيل حوكمة الشركات

الملخص

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.