العلاقة بين حوكمة الشركات وادارة مخاطر مشروع الـ ( ERM ) دراسة استطلاعية لآراء عينة من الاكاديميين والمهنيين

This study aims to identify the nature of the complementary relationship between the institutional Governance system and the Enterprise Risk Management (ERM) by evaluating the internal control system and its sub-components by using the institutional control system as well as the project risk management framework as a whole, as well as the modern concepts of each. This study, through a complete focus on the application of modern systems and control frameworks , helps to provide support and guidance , address weaknesses and strengthen the strengths of economic unity and all activities carried out. The researchers used the descriptive method in the theoretical framework of the study and the statistical analysis on the applied side (Practical). They developed for this purpose a questionnaire form which consisted of four topics and reached some conclusions. Perhaps the most important of these is that the economic units are committed to adopt the application and development of modern Governance systems , modern enterprise control , whose implementation should be supported by) ERM (for operational , reporting and compliance activities , which will help to assess and sustain the internal control system as well as the process of controlling and managing the surrounding risks properly. 2