les cahiers du mecas
Volume 21, Numéro 2, Pages 14-30
2025-12-05
Internal Control And Audit Procedures For Inventories. . Case Study In The Textile Factory “getex-spa” Unit Of Maghnia (tlemcen)
Authors : Melloul Sakina . Mouslim Hocine .
Abstract
This study aims at presenting the role of internal audit and internal control in managing the company’s inventory. Indeed, we conducted a study on the textile company “GETEX-SPA” unit Maghnia (w) Tlemcen, by integrating between an interview with the internal auditor and a sampled questionnaire from the company population. The results obtained indicate that there are some strengths, such as the system of approving purchase orders and good inventory valuation. However, at the operational level, significant weaknesses were identified, particularly: there is no purchasing department; lack of negotiation; and poorly organized store layouts. Hence, the study proved that "internal control and systematic internal audit can actually improve inventory management, help reduce costs, and improve the operational effectiveness of the company
Keywords
Internal control ; Internal auditing ; Inventory management ; ‘GETEX-SPA’ factory unit of Maghnia .
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