Internal Control

Nowadays, the scope of internal control is extended to all the company’s systems, and tends more and more to merge with the company’s quality control system.As a result, the objective of internal control must capitalize on the need to have an administrative and accounting organization system that avoids fraud and errors, but also extends towards performance improvement, the keystone for value creation.This study demonstrates the contribution of internal control in the process of improving the performance of the company Diablanc sarl in the Democratic Republic of Congo.