الرقابة و المراجعة الداخلية و دورهما في تحسين الإجراءات المطبقة في عمليات التموين : دراسة ميدانية على عينة من المؤسسات الاقتصادية

الملخص EN

This study aims to highlight the role that internal control and audit play in a sample of economic institutions in improving the procedures applied in the supply chain.

This study was based on the assumption that the existence of an effective and clear-cut internal control system governing the flow of catering operations in the economic institution in addition to the existence of an independent internal audit department working alongside it will ensure the continuous improvement of the procedures established by the administration in relation to the supply operations.

This study concluded with a set of results, the most important of which is that the management ensures the good understanding and application of the procedures applied in the supply operations by its human component within the framework of a clear internal control system, while ensuring continuous evaluation of the effectiveness of its controls and internal control procedures used in the supply operations before.

The internal audit has a major role in making improvements in these procedures