LE CONTROLE INTERNE ET LA DEMATERIALISATION DE L’INFORMATION : CAS DES « MARCHES PUBLICS »

Rachid HOUMAIDA, Afaf DBILIJ, Zohra MAKACH

Résumé


In a Moroccan context marked by a desire to introduce the various tools of public sector governance, the public organization must focus on internal control and its reinforcement through new information and communication technologies.  And in this context, returns the operation of the dematerialization of the public procurement, and this article tries to analyze the contribution of this operation to reach the objectives of the internal control. Firstly, it recalls the conceptual framework of internal control and public procurement. Secondly, it stipulates the measures to be taken to introduce the dematerialization of the public procurement.


Mots-clés


Internal control, Dematerialization, Public procurement, Organization, Public sector.

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DOI: https://doi.org/10.34874/IMIST.PRSM/ffi-v0i14.15003

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ISSN : 2489-1290

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