Impact Evaluation of The Internal Control System on The Sales Function Performance Within Moroccan Companies' Context

Moroccan business leaders are increasingly concerned about the phenomenon of declining commercial activity, confirmed by the economic barometers published by the General Confederation of Moroccan Enterprises (CGEM) during the last four years (2015-2018), and the direct causes that might be linked to unfair competition, payment delays problem, unpaid debts and finally the widespread of a heavy informal sector. Through this article, we are going to focus on the relationship that may exist between the components of an internal control system setup in a sales function and its performance. In other words, we are looking to explain the decreasing performance of the sales function using the evaluation of the internal control system deployed there. To do this, we will present in the first part, the theoretical foundations of the internal control system and socio-economic performance. Then, we will analyze the points of connection and influence to finally develop some hypotheses, which will be the subject of an empirical study based on of one hundred and sixty-one Moroccan companies. The results of our work provide an answer on the degree of influence of internal control system components of the commercial function on its socio-economic performance and more precisely on its commercial performance.