مجلة اقتصاد المال و الأعمال
Volume 10, Numéro 1, Pages 25-33
2026-03-31
Evaluating The Efficiency Of The Internal Control System In Pharmaceutical Enterprises: A Case Study Of Saidal Group – El-harrach Branch-
Authors : Boukadoum Meriem . Boukadoum Marwa . Otmani Mustapha .
Abstract
This study aims to highlight the evaluation of the internal control system in the industrial sector, through a case study conducted at the Saidal Group (El-Harrach Unit) during the period 2024–2025.The study relied on field interviews as a tool for data collection, subsequently converting the results into percentages to ensure measurement accuracy. The results revealed clear strengths in the "Information and Communication" and "Monitoring" components however, they also uncovered a significant weakness in the "Risk Assessment" component. Accordingly, the study recommends the necessity of strengthening senior management’s support for the control system and developing clear mechanisms for risk assessment, in order to enhance system efficiency and achieve better performance levels.
Keywords
Internal Control System ; Internal Control ; Effectiveness
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