مدى توافر آليات حوكمة الشركات للحد من الفساد المالي والإداري بقطاع التأمين دراسة تطبيقية على شركات التأمين الواقعة بنطاق منطقة بنغازي

Abstract

In the last decade, the term ' corporate governance ' has become one of the most interesting topics in the wide economy world and its mechanisms are a good way to avoid the corruption. Therefore, the transparency, disclosure, fairness, accountability ,and interests of other stakeholders are working as the principles of corporate governance that ensure the fairness of presentation of the financial statements. Therefore, a good corporate governance will be the main tool to prevent the corruption. For this reason, the aim of this study is to identify the availability of corporate governance mechanisms in the insurance companies located in the city of Benghazi . Both public and private insurance companies have been studied, and the questionnaires were used to collect the study data. The study population consists of directors, financails and auditors. In addition, the statistical data package (SPSS) was used as a part of data analysis. The main recommendation of the study is to strengthen the implementation of the mechanisms of corporate governance in all sectors not only the insurance sector, and to find all ways and means to combat the spread of corruption and prevent it.