تفعيل نظام الرقابة الداخلية من خلال أخلاق الأعمال لدى الموظفين : دراسة حالة عينة من المنظمات

الملخص EN

This paper examines the activation of the internal control system through business ethics of employees in the firms.

In order to answer the research questions.

A questionnaire has been designed and distributed on the study society, which consists organizations operating in Ouargla and Oum Elbouaghi.

SPSS was used to analyze the data and test the hypotheses.

The study results show that there is a high sense about the principals of business ethic of employees to enforcement of internal control system, Therefore, it is necessary to develop awareness and training programs to improve business ethics of employees.