اية, بعلة2021-09-132021-09-132021http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/25709This study aims to identify the basics of the internal control system as a means of risk management in terms of addressing the theoretical framework of both the internal control system and risk management and determining the relationship between them.In addition to addressing the basic components of the internal control system according to the most famous systems COCO, Turnbull and COSO.The study also addressed the basic features of an effective and efficient internal control system and clarified its role and importance in companies. The study relied on the analytical descriptive approach with regard to the theoretical part, as for the practical part, the case study method was used by conducting a series of direct interviews with officials and workers in the Maghreb Pipe Company in M’sila and discussing with them the importance of an effective internal control system and its impact on the performance of the company. The study reached several results, the most important of which is that the company under study has great awareness regarding the importance of an effective internal control system and its role in managing the risks faced by the company, which ultimately affects its performance level.Finally, some suggestions were made to the management of the company under study to overcome some of the difficulties it is facingotherInternal Control - Risk Management - Efficiency and Effectiveness – Governance - Performance EvaluationThesis