الرقابة الداخلية بين المفهومين (التقليدي و الحديث)‎

الملخص EN

This study addresses the evolution of internal control concept through different stages.

Beside we present the best progress attained by organizations, committees, international standards concerning internal control.

This study attained many findings for instance internal control was just individual initiatives of organizations’ owners in its beginning emergence.

Then, this concept has been developed to become more relayed on methodic planning in order to design and determine strategic objectives and draw policies.

Furthermore, its notion has covered workers to persuade them to commit to policies, instructions, powers and responsibilities.

Then it should be worked on increasing efficiency of productivity and performance.