دور الآليات الداخلية لحوكمة الشركات في تحقيق الميزة التنافسية "دراسة حالة سوق الخرطوم للأوراق المالية"

This study aimed to identify the role of internal corporate governance mechanisms in
achieving the competitive advantages of companies. In order to achieve this, the descriptive
analytical approach has been used due to its suitability to the nature of the study. A sample of
70 questionnaires were distributed, and 50 questionnaires were given back which represents a
response rate of 71%. Statistical package for the social sciences ( SPSS ) was used to analyze
data and test hypotheses. The main results of the study show that the presence of audit
committees and the efficiency of internal auditing contribute to the competitive advantage of
companies. Moreover, the study recommended further studies on ccorporate governance
mechanisms and competitive advantages.