نظام المراقبة في شركة المساهمة

Abstract

The joint-stock company is considered one of the largest commercial companies due to its role in carrying out major economic activities. This necessitated subjecting it to a regulatory system aimed at ensuring the proper management of the company and protecting the interests of its shareholders and even third parties. The legislator established an integrated control system that combines internal control, represented by the Board of Directors and the Supervisory Board as administrative bodies, in addition to shareholder control through the General Assembly, and external control through bodies that are independent of the company, represented by the auditor and bodies specializing in the supervision of companies operating in the banking and financial field. The control system is of great importance to the joint-stock company because of its role in managing its projects and to the shareholders by providing them with all the company's data, which helps them to make appropriate decisions. In the end, the goal of establishing this system is to ensure the proper management of the company and its achievement of the set objectives.