الإطار المتكامل للرقابة الداخلية COSO-IC و أثره على الرقابة الداخلية في الجزائر

الملخص EN

The world has known with the beginning of the third millennium, many financial scandals due essentially laxity in the application of accounting standards and the absence of controls, and for that matter governments and international professional bodies have sought to work on finding quick solutions to adjust the conditions to reduce this phenomenon before the outbreak.

These efforts concluded in 2002 in the United States to enact a law “Sarbanes-Oxley act”, which has committed US companies listed on the stock exchange and other regulators to adopt an effective policy put an end to fraud in the presentation of financial statements.

Because of the interest to protect him the subject of a private internal control after the falls experienced by many companies and shortcomings recorded on the the internal control integrated framework, which is the only reference in most countries of the world, it was necessary to work to develop it and adapt it to the current phase requirements.

A committee of sponsoring organizations of the Treadway Commission COSO study the situation and the situation that led to the business environment Twenty years after the release attempt updated its structure to meet the challenges imposed on it, taking into account the provisions of SOX Act in particular section 404 which provides for the periodic evaluation of the internal control system for companies and submit an annual report the Securities and Exchange Commission about its effectiveness.

And the fact that Algeria is not immune to other countries she knew of other cases of bankruptcies and financial scandals in spite of the actions and laws that were in place, but they paid attention are other internal control through a set of laws and regulations on economic institutions, particularly the banking sector.