The Role of Internal Control in Strengthening Corporate Governance and Improving Administrative and Financial Performance: An Application to Oil and Gas Importing and Distributing Companies in Lebanon

This study aims to acknowledge the role of internal control in strengthening corporate governance and improving administrative and financial performance.The topic was addressed from both the theoretical and the applied perspectives in oil and gas companies in Lebanon.To achieve the study's objectives, a descriptive-analytical approach was adopted, to comply with the nature of the research.Data were collected from primary and secondary sources.A questionnaire was designed as a data collection tool, then it was distributed to the study sample, which consisted of a number of managers in internal audit departments as well as general managers in oil and gas companies, in addition to auditors affiliated with the Lebanese Association of Certified Public Accountants (LACPA).For data analysis and hypothesis testing, the Statistical Package for the Social Sciences (SPSS) was used.