Study of the Contribution of Management Control System in Strengthening the Internal and External Control Function : Case of Tunisian SMEs

Considered a long time strategic value because of its importance, management control has become the cornerstone of the fact that it is source of potential improvement progress to all types of businesses. It is a function that motivates those responsible and encourages them to carry out activities that contribute to the achievement of the organization's objectives.Often, managers need, in addition to a management control system, an increasingly effective internal and external control system that allows them to better manage their companies and provides them with reasonable assurance about the achievement objectives