The impact of internal control system according to coso framework on the effectiveness of decision-making : a case study at fertial company-Annaba in Algeria

Abstract EN

This study aims to investigate the impact of internal control system on the effectiveness of decision-making.

The population consists of all managers in the company, with total number 58.

The questionnaires distributed were 58, from which 46 were returned, therefore the sample was determined in a random manner, and the hypotheses were tested using the regression analysis.

The results revealed the compliance with the components of the internal control system, and a significant positive impact of internal control on the effectiveness of decision-making in the company under study, upon which some recommendations were suggested.