مدى مساهمة نظام الرقابة الداخلية في إنذار المؤسسات الاقتصادية بالمخاطر المحدقة بها في ظل انتشار ظاهرة البيروقراطية : دراسة تطبيقية

Abstract EN

This study aimed to show the extent of the contribution of the internal control system in economic companies (The case of SADEG), in warning it of the dangers facing it in light of the spread of the phenomenon of bureaucracy of some employees, which may threaten the company's reputation by fulfilling its obligations towards economic operators.

The study concluded that the delay in processing some invoices received represents a type of bureaucracy that may pose a threat to the company's interests on the one hand, and on the other hand, activating the role of the inspection and control cell in the company to monitor and detect this type of illegal behavior is in itself a pre-warning tool for risks possible to occur.