This document is an abstract for a presentation on the role of social auditing in supporting corporate governance. The presentation will address the concept of corporate governance and then social auditing and its relationship to corporate governance. The main conclusion is that corporate governance is important for transparency and combating corruption in companies, and that social auditing is a necessary, strategic tool that can help institutions function effectively and link social responsibilities to leadership and governance practices. The presentation will be held on May 6-7, 2012 at a national conference on banking, finance, and business management.

1. ‫العمني‬ ‫والبحث‬ ‫العالي‬ ‫التعميه‬ ‫وزارة‬
‫خيضر‬ ‫حمند‬ ‫جامعة‬–‫بسكرة‬-
‫التسيري‬ ‫وعموو‬ ‫والتجارية‬ ‫االقتصادية‬ ‫العموو‬ ‫كمية‬
‫خمرب‬،‫مالية‬‫بنوك‬‫وإدارة‬‫األعنال‬
‫املالي‬ ‫الفساد‬ ‫من‬ ‫للحد‬ ‫كآلية‬ ‫الشركات‬ ‫حوكمة‬
‫واإلداري‬
06-072012
Ahmedgaid2000@yahoo.fr
laboratoire_lfbm@yahoo.fr
033742199

2. Abstract:
The aim of this presentation is to study and analyze the role of social audit in support of corporate
governance by addressing the concept of corporate governance and then to the social audit and its relationship
to corporate governance.
The most important results derived from this study is that the corporate governance of great importance
and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of
the financial results of companies in the fight against corruption and financial companies, thus providing
protection and confidence to all parties of the management and shareholders, depositors or customers
economists ,and the scrutiny of social position to test critical and professional for the condition of social order
issued around the opinion of an official, impartial and independent reference to the standards, leading to
increased confidence in the health and safety information, where is the scrutiny of social and important way, is
necessary, strategy and the most appropriate in the context of modern governance in order to lead the
institution towards the effectiveness and efficiency, and must work on linking the social audit system leadership
and corporate governance must be more than just checking the compatibility between the rules and procedures
and applicable international obligations and standards, It is a way of leadership and to develop good practices of
governance.
Keywords: corporate governance, social responsibility, audit, social audit.

3. 1

4. OCDE
2
21

5. 22
3

6. 4
OECD1999
2004

7. 1
11
22
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2

8. 21
Howrd R Bowen1953
1958BLUM Feed
19921995
197773%
1977
Raymond vatier1982

9. 1984PerettiVachette
19731975
ALGRH1991
AAAS
22
.20
P.CANDAU

10. 2-
21
2-2-

11. 


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12. 1
2009197
4
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14. 1

15. ‫أعنال‬ ‫وإدارة‬ ‫بنوك‬ ،‫مالية‬ ‫خمرب‬
‫الوطين‬ ‫املمتقى‬ ‫ينظه‬‫حول‬:
‫واإلداري‬ ‫املالي‬ ‫الفساد‬ ‫من‬ ‫لمحد‬ ‫كآلية‬ ‫الشركات‬ ‫حوكنة‬
‫يومي‬6-7‫ماي‬2012
2

16. ‫أعنال‬ ‫وإدارة‬ ‫بنوك‬ ،‫مالية‬ ‫خمرب‬
‫الوطين‬ ‫املمتقى‬ ‫ينظه‬‫حول‬:
‫واإلداري‬ ‫املالي‬ ‫الفساد‬ ‫من‬ ‫لمحد‬ ‫كآلية‬ ‫الشركات‬ ‫حوكنة‬
‫يومي‬6-7‫ماي‬2012

17. ‫أعنال‬ ‫وإدارة‬ ‫بنوك‬ ،‫مالية‬ ‫خمرب‬
‫الوطين‬ ‫املمتقى‬ ‫ينظه‬‫حول‬:
‫واإلداري‬ ‫املالي‬ ‫الفساد‬ ‫من‬ ‫لمحد‬ ‫كآلية‬ ‫الشركات‬ ‫حوكنة‬
‫يومي‬6-7‫ماي‬2012
1
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7820108،9
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1144
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2003200311111212
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