EDGA SERVICES, with the aim of positioning itself as a national leader in the import/export sector, has decided to turn to its Purchasing Process, which is proving to be an important process for achieving this objective. However, does the current state of the process allow EDGA SERVICES to envisage such an ambition? We therefore had to evaluate the purchasing process in order to identify its strengths and weaknesses and to propose solutions for possible improvement. The analysis of a company's performance is always based on its "out put" outputs. From a set of tables, values and ratios are determined which are supposed to provide reliable indicators and good sources for strategic decisions. However, the framework for the execution of these decisions is often forgotten. This framework should also constitute a relevant area of analysis of the performance of companies. The interest of this study is to show that the effectiveness of an internal control system is a great contribution to the performance of the company.
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