Process for setting up an internal control system in an FS

It is a question of "applying a little-known discipline to a profession that is not so well known". This is the sentence, better the image that illustrates a reflection on the implementation of internal control in our SFD-BEREBEN. Such an exercise requires overcoming a certain number of difficulties, which are briefly mentioned, in order to have modest means of achieving our objective, which is, in short, to succeed in developing a topic of the order of those whose study may give rise to apprehension or even resistance. Indeed, internal control is designed with a view to achieving general objectives, which are distinct but interdependent, and which are achieved through numerous sub-objectives, functions, processes and specific activities. Therefore, internal control is not an isolated event or circumstance, but a set of actions that affect all the activities of an organisation. It is an integrated process.