Analysis of the Effectiveness of the Internal Control System

Abstract

This study investigates the feasibility of implementing the Self-Assessment of Internal Control (SAIC) within the Ministry of Youth and Sports in Algeria, focusing on its effectiveness in enhancing internal control systems. The research evaluates the awareness of management and employees regarding SAIC, the availability of necessary implementation requirements, and the challenges hindering its adoption. Utilizing a descriptive and analytical methodology, data were collected through a questionnaire distributed to 54 respondents, achieving a 90% response rate. Statistical analysis using SPSS v26 confirmed that both management and employees recognize the importance of SAIC, and the ministry possesses adequate resources for its implementation. However, challenges such as insufficient training, lack of trust, and inadequate incentive mechanisms impede its success. The study proposes recommendations, including tailored training programs, fostering a culture of trust, and developing clear operational guidelines to enhance SAIC adoption. This research contributes to the discourse on participatory internal control evaluation in public administrations, offering practical insights for improving governance and operational efficiency.