Process for setting up an internal control system in an FS

It is a question of applying a little-known discipline to a profession that is not so well known.This is the sentence better the image that illustrates a reflection on the implementation of internal control in our SFD-BEREBEN.Such an exercise requires overcoming a certain number of difficulties which are briefly mentioned in order to have modest means of achieving our objective which is in short to succeed in developing a topic of the order of those whose study may give rise to apprehension or even resistance.Indeed internal control is designed with a view to achieving general objectives which are distinct but interdependent and which are achieved through numerous sub-objectives functions processes and specific activities. Therefore internal control is not an isolated event or circumstance but a set of actions that affect all the activities of an organisation. It is an integrated process.