إدراك المؤسسات الفندقية بأهمية الرقابة الداخلية وفقا لإطار COSO في تحسين الأداء التشغيلي : دراسة عينة مؤسسات فندقية بمستغانم

Abstract EN

This study aims to find out to what extent Mostaganem's Hotel Establishments understand the importance of internal control in accordance with the Coso framework to achieve the efficiency and effectiveness of operational processes, A Questionnaire was designed and distributed to a sample of managers.

Staff from 14 hotel establishments (Hotels, Hotel residences).

The results of the study indicated that the integration of internal control elements in accordance with the Coso framework is extremely important to achieve the monitoring objectives.

The study recommended the need for managers of Hotel Establishments in Mostaganem to create an internal auditor function, training in the field of internal control, and to involve them in setting objectives and developing plans, and to strengthen their independence, with the need for their commitment to objectivity and transparency, and to exercise a sense of responsibility and a personal and professional conscience.