مدى اعتماد الرقابة الداخلية وفق إطار COSO في الشركات الجزائرية : دراسة ميدانية لمجموعة من الشركات بولاية سطيف

الملخص EN

The study aimed to investigate the extent of adoption of the internal control in accordance with committee of sponsoring organization (COSO) framework by the Algerian companies, and to determine the existence of the system components.

A questionnaire was designed and distributed to 16 industrial companies in setif.

The results showed that the basic requirements for applying the internal control were available.