دور الآليات الداخلية لحوكمة الشركات في تقويم الأداء ودعم الميزة التنافسية (دراسة ميدانيةعلى سوق الخرطوم للأوراق المالية)

Abstract

Abstract Discusses The role of the internal mechanisms of corporate governance in evaluating the performance and supporting the competitive advantage A field study on the Khartoum Stock Exchange The problem of the study is to know the answer to the following main question. What is the role of the internal mechanisms of corporate governance in evaluating performance and supporting competitiveness The following questions are asked Is there a statistically significant relationship between the application of the internal mechanisms of corporate governance and the evaluation of performance Is there a statistically significant relationship between the application of the internal mechanisms of corporate governance and the competitiveness of companies The study aims to identify the basic variables and study them: to identify the corporate governance, mechanisms and components. Knowledge and study of the internal mechanisms of corporate governance Knowledge and study performance evaluation and types. To achieve the objectives of the research, the following hypotheses were chosen There is a statistically significant relationship between the application of the internal mechanisms of corporate governance and the evaluation of performance. There is a statistically significant relationship between the application of the internal mechanisms of corporate governance and the competitiveness of companies. The research was based on the methodology of scientific research, which is represented in the historical approach to the presentation of previous studies, the methodological approach to the formulation of the problem and hypotheses of research, the inductive method of the theoretical framework of research, and the descriptive analytical approach to field study research. The study concluded several results, the most important of which: Internal and external auditing as mechanisms of the government to reduce waste and damage of materials and reduce turnover rates within the stock market. The General Assembly shall require the Executive Units to act under the guidance of the External Auditor in the context of governance. The oversight role of governance leads to good use of human resources. The study concluded with several recommendations, the most important of which are The members of the Audit Committee must be familiar with the professional standards and rules. Companies should support audit committees in evaluating performance The need for external audit committees and internal auditing as mechanisms of governance to activate the governance, which is the performance of the company.