Examen Des Systèmes de Contrôle Interne by Boniface Kalinda Mulli
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Examen Des Systèmes de Contrôle Interne

Examen Des Systèmes de Contrôle Interne


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About the Book

Les systèmes de contrôle interne ont continué à être une préoccupation majeure en matière de gouvernance et cette importance a été amplifiée ces dernières années en raison de l'augmentation mondiale des scandales financiers et des malversations.Les rapports de diverses organisations de surveillance ont continué à sérialiser les fraudes et les malversations financières massives dans les organisations malgré les contrôles internes en place. Cela a motivé l'auteur à écrire cet ouvrage sur les systèmes de contrôle interne.Pour qu'un système de contrôle interne soit efficace, trois étapes de conception et de mise en place, de mise en oeuvre et de suivi continu doivent être en place.Une analyse réalisée par les directeurs financiers et le directeur interne. les auditeurs ainsi que les auditeurs externes dans le but de comparer et de contraster leurs opinions ont révélé un contraste: si les directeurs financiers ont indiqué que les systèmes de contrôle interne sont efficaces et fonctionnent bien dans leur organisation, les auditeurs internes en chef et les auditeurs externes étaient en désaccord, affirmant que les les systèmes sont inefficaces. À l'issue de l'étude, des recommandations sur les domaines de préoccupation et d'amélioration pour une mise en oeuvre efficace des systèmes de contrôle interne ainsi que les connaissances futures ont été mises en évidence.


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Product Details
  • ISBN-13: 9786202756310
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6202756314
  • Publisher Date: 05 Mar 2021
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 168 gr


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