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.