فعالية الرقابة الداخلية واترها على الأداء المالي للمؤسسات الاقتصادية الجزائرية

Abstract

This study investigates the impact of internal control on the financial performance of Algerian economic institutions, with a case study of the Beni Saf Cement Company. Using questionnaire data analyzed through SPSS, the results showed a significant positive relationship between effective internal control and financial performance. The study concludes that strong internal control enhances efficiency, supports decision-making, and reduces risks. It recommends strengthening control systems and adopting modern management practices to achieve sustainable financial performance.