الرقابة الداخلية و دورها في اسناد نظام حوكمة الشركات وحماية حقوق المساهمين دراسة تطبيقية في عينة من الشركات المساهمة المختلطة العراقية الصناعية المدرجة فيسوق العراق للاوراق المالية

The research is an an attempt to get to know the extent of commitment to contribute to the application of the internal control system and the safety procedures in the health of the system as an essential pillar of the internal pillars of the system of corporate governance application on a sample of mixed Iraqi industrial joint-stock companies companies as it has been to rely on the financial statements and the reports of the auditors in the sample companies Search. Was reached a set of conclusions including: - the weakness of the internal control system, there is a clear contradiction between the administration, which has always sought to achieve their own interests and the interests of the beneficiaries of the companies. Some of the suggestions and recommendations put including: - the need for the Iraqi government and professional bodies to issue private corporate governance principles Iraqi fit with the Iraqi work environment and to require basic corporate governance rules.