Internal Control An Attempt At Definition

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EL MAHDAD Youssef
OULAHCEN Zakaria
TORRA Mhammed

Abstract

Whether in private companies or public bodies, internal control plays a very important role in cases where it is put in place to limit fraud attempts, ensure the efficiency of operations, the reliability of accounting information and financial, compliance with the laws in force, ensure the sincerity of the accounts, and set up a more efficient and effective organization.


Today, internal control is an essential element in the cycle of managing the performance of companies in general and a major concern for public bodies, to set up a reliable, effective internal control system and to achieve the performance it deserves. one of the master cards of leaders to achieve the objectives of performance, good governance, transparency and accountability.

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Author Biographies

EL MAHDAD Youssef

DOCTORANT - Faculté d’économie et de gestion

Université Ibn Tofail  Kenitra - Management – Finance et Comptabilité

OULAHCEN Zakaria

DCTORANT - Faculté d’économie et de gestion

Université Ibn Tofail  Kenitra - Management – Finance et Comptabilité

TORRA Mhammed

PES - Faculté d’économie et de gestion

Université Ibn Tofail  Kenitra - Management – Finance et Comptabilité

How to Cite
EL MAHDAD Youssef, OULAHCEN Zakaria, & TORRA Mhammed. (2023). Internal Control An Attempt At Definition. International Journal Of Applied Management And Economics, 2(03), 027–051. https://doi.org/10.5281/zenodo.8228014