Hello every one, I hope you are doing well.

Today, I am delighted to share insights from my internship

project on the evaluation of internal control of the purchase-suppliers cycle at AKWEL ELJ.

The central question driving this research: How can a company ensure an efficient internal control
process to uphold the relevance of its purchase-supplier cycle?

My study aims to achieve three primary objectives:

1- Evaluate internal control within the purchase and supply process.
2- Identify weaknesses and potential areas of risk in the purchase process.
3- Propose actionable recommendations to enhance internal control mechanisms and optimize the
purchase-supplier cycle.

Concerning research methodology :

My research methodology and data collection adopts a qualitative approach. I conducted direct
interviews based on structured questionnaire with key stakeholders, including the supplier
accountant and the accounting manager to assess internal control procedures within the purchase
process. Through these interviews and questionnaire responses, I was able to gain insights into the
efficacy of existing internal control measures.

To ensure consistency and reliability, we employed a structured interview guide and an internal
control questionnaire as our primary researcher instruments.
To assess and evaluate the internal control of the purchase-supplier cycle at AKWEL ELJ, we used
specific tools such as the conformity test, the function analysis grid, and the internal control
questionnaire.

Conformity test, also known as understanding test, is the first test conducted by the auditor to assess
the entity's understanding and mastery of the system. This test aims to verify criteria such as the
existence of legal mentions, associated documents, invoice accounting, and archiving.
Function analysis grid: It is an essential tool that helps determine if functions are appropriately
distributed, in accordance with the principle of task segregation.
The internal control questionnaire aims to assess the current control quality of processes. In other
words, it helps identify the strengths and weaknesses of the internal control system at Akwel ELJ.

Participating in an internship project like the evaluation of internal control within the purchase-
supplier cycle at AKWEL ELJ has offered me numerous benefits and valuable experiences such as :
Practical Application of Knowledge, Skill Development, Exposure to Industry Practices, Networking
Opportunities, Practical Problem-Solving Experience.

Overall, participating in an internship project focused on evaluating internal control processes can be
a great experience, providing interns with valuable skills, knowledge, and insights that can shape their
future academic and professional endeavors.