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Internal Control In Organization Theories: A Review Of Theoretical Literature
[Le Contrôle Interne Dans Les Théories Des Organisations : Une Revue De La Littérature Théorique]

Author

Listed:
  • Soufiane Ghyati

    (ENCG Casablanca Beau site, B.P 2725 Ain Sebaâ, Casablanca -Maroc)

  • Tarik Kasbaoui

    (ENCG –CasablancaBeau site, B.P 2725 Ain Sebaâ, Casablanca -Maroc)

Abstract

This article explores various aspects of the systemic approach to control, examining its crucial role in organizational governance and its adaptation to complexity. The aim is to contribute to a deep and contextual understanding of this essential subsystem. The concept of internal control holds a prominent place in organizational governance, evolving to meet growing demands. This research investigates the conception of internal control according to the COSO 1994 framework, emphasizing the importance of its five fundamental components. Recognizing the significance of standards, our research underscores the need for a contextual approach to internal control, exploring the distinction between internal control and organizational control. By scrutinizing the evolution of control typologies, the study seeks to structure a historical perspective while emphasizing the importance of understanding control in a global context. This article serves as a theoretical framework for in-depth research on internal control, emphasizing the importance of clearly defining concepts. This article on internal control theory concludes that the term "control" has a complex semantic richness, with 57 connotations, underlining the complexity of the concept. It highlights the sensitivity of external partners to internal control systems, and underlines its strategic importance in managing external interactions.

Suggested Citation

  • Soufiane Ghyati & Tarik Kasbaoui, 2023. "Internal Control In Organization Theories: A Review Of Theoretical Literature [Le Contrôle Interne Dans Les Théories Des Organisations : Une Revue De La Littérature Théorique]," Post-Print hal-04347146, HAL.
    • Handle: RePEc:hal:journl:hal-04347146
    DOI: 10.5281/zenodo.10375588
    Note: View the original document on HAL open archive server: https://hal.science/hal-04347146
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    References listed on IDEAS

    as
    1. Feng, Mei & Li, Chan & McVay, Sarah, 2009. "Internal control and management guidance," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 190-209, December.
    2. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
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