THE ROLE OF PROJECT AUDITING IN THE IMPROVEMENT OF SYSTEMS

Although the function of Internal Control is relatively recent it is worth remembering that as soon as a person or a company enacts a principle or a management rule as soon as a documentation is produced as soon as a verification is carried out... it is an act of Internal Control. In every act of daily life we carry out IC either to avoid accidents or to achieve our objectives.In fact no company has ever done without IC whether it be :- Through the simple management of receipts and expenses; whose sequential recording constitutes for the entrepreneur the first act of Internal Control of the company- Or in the craft company where; the roles and responsibilities being perfectly defined the controls before the delivery of the product are supervised by the person in charge of manufacture or the head of site.It is for this reason that in a company the IC can very easily be institutionalized since the starting point exists natively in any structure whatever its size and nature.