دور الرقابة الداخلية في تقييم أداء العاملين في المؤسسة الإقتصادية دراسة حالة مؤسسة توزيع الكهرباء والغاز بالأغواط

Abstract

This study dealt with the role of internal control in evaluating the performance of employees at the level of the Electricity and Gas Distribution Corporation in Laghouat ,and the study embodied in Knowing the role of internal control in evaluating the performnce of employess in this institution. On the basis of that ,the first part discussed an introduction to each of the internal control and employee performance evalution.nd the second part dealt with the field side at the level of the Electricity and Gas Distribution Corporation in Laghouat by conducting an interview with the head of the Human Resources Department .and we concluded that the internal control system has a major role in evaluating the performance of employees ,the better the control .the more credible the evalution of the performance of the employees and palcing each person in his appropriate place, and all this in order to achieve the goahs of the institution.