دور وأهمية نظام الرقابة الداخلية في الحد من‎ ‎ظاهرة الفساد المالي بالإشارة لحالة الجزائر

Financial corruption is one of the most global phenomena that concerns public opinion in talking ‎about the nature and causes of spread ,procedures to fight it, reduce and eradicate it .So it is well ‎known that the financial corruption is widespread in all States, particularly in developing ‎countries, which make them work on the development of internal control system to reduce it , as ‎well forming regulatory bodies to deal with this phenomenon in all sectors. Financial corruption ‎is no longer a domestic issue , but rather a phenomenon that goes over international borders ‎which affects all societies and economies, making international cooperation to prevent and ‎control it an imperative and necessary matter.‎ Keywords: internal control, financial corruption, economic development, regulatory bodies