مراقبة التسيير، الرقابة الداخلية و المراجعة : أوجه الالتقاء و الاختلاف و التكامل

الملخص EN

This search aims at supplying a brief definition of some systems and functions of control which can exist in organizations to demonstrate the main points of differences, similarities as well as the complementarities which exist between them, beginning with the system of management control which is interested in the help to the piloting and followed by the performance of the organization within the framework of the implementation of the strategies in a effective and efficient way , the internal control system which is considered as a process of evaluation of the system of the performances of the organization, it is perceived as being the set of insurances and contributing safeties to control the organization activities, and finally the internal audit which is a function by the financial and operational evaluation of internal control system by making recommendations to the weaknesses that may appear in this system.