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I- DEFINITIONS DU CONTROLE INTERNE ......................................................................11
II- LE ROLE DU CONTROLE INTERNE ............................................................................12
III- L¶IMPORTANCE DU CONTROLE INTERNE ...............................................................13
IV- LES OBJECTIFS DU CONTROLE INTERNE (2) ........................................................15
V- LES ELEMENTS DE BASE D¶UN BON SYSTEME DE CONTROLE INTERNE (3) .. 17
VI- LES DISPOSITIFS DU CONTROLE INTERNE (4) ......................................................21
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VII- CONCLUSION .............................................................................................................25
I- LA NECESSITE D¶EVALUER LE CONTROLE INTERNE ........................................... 27
II- L¶EVALUATION DE CONTROLE INTERNE (5) ......................................................... 28           

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