The Role Of The Internal Control System In Managing Inventory In The Economic Institution Case Study Of The National Corporation For The Sale Of Public Works Equipment Annaba Unit.

Abstract

This study aimed to highlight the role of the internal control system in inventory management and the reality of its application in the National Institution for the Sale of Public Works Equipment - Annaba Unit. The descriptive analytical method and the statistical program SPSS 23 were used to analyze the data and test the hypotheses related to the components of the internal control system.
Several results were reached, the most important of which is that there is no impact of the internal control system and its components on inventory management in the institution under study. The weakness and ineffectiveness of the system used became evident, which may expose the institution to potential risks. Therefore, the study recommended the establishment of an auditing and control department and the development of accounting and administrative systems to address deficiencies, with greater attention to inventory control.