ANALYSIS OF INTERNAL CONTROL PROCEDURES:

Internal Control plays a vital role in all types of organization, helping to improve the efficiency and economy of certain decision-making processes, minimize and anticipate risks, ensure the reliability of economic and financial data, and guarantee compliance and the application of procedures. In the wake of financial scandals in major multinational corporations, numerous measures have been taken in advanced countries, requiring these companies to set up an Internal Control system and regularly assess its effectiveness against the Internal Control model recognized and recommended by the relevant standards.The case study focused on the analysis of the Internal Control system of the Société Malienne de gestion de l'Eau Potable "SOMAGEP-SA", where an attempt was made to analyze the effectiveness of the Internal Control system in place, and to highlight the main risks, by proceeding in stages, starting with the study of existing documentation, to participate in Internal Control missions to practice the control activity.

Autorentext

Adama SACKO, mestre em Gestão de Projectos no domínio da Economia e da Gestão, 2017 pela Sup Management Mali, e mestre em Direito Comercial obtido em 2010.Atualmente professor no CAMES, o Dr . Oumar BAH é doutorado em Ciências de Gestão, com especialização em Finanças, Controlo de Gestão e Auditoria.