REPUBLIC OF CAMEROON REPUBLIC OF CAMEROON

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PEACE - WORK - HOMELAND PEACE – WORK – FATHERLAND
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MINISTRY OF HIGHER EDUCATION MINISTRY OF HIGHER EDUCATION
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UNIVERSITY OF YAOUNDE II - SOA THE UNIVERSITY OF YAOUNDE II - SOA
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HIGHER INSTITUTE OF TECHNOLOGY HIGHER INSTITUTE OF APPLIQUED TECHNOLOGY
APPLIED AND MANAGEMENT AND MANAGEMENT
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PROFESSIONAL LICENSE

INTERNSHIP REPORT

THE IMPLEMENTATION OF A MANUAL OF

PROCEDURES IN AN ACCOUNTING FIRM:
LACENA SARL CASE

Internship at LACENA SARL from February 10 to May 10, 2018 as

partial requirement for obtaining the professional license specialty
Accounting Control and Audit

Written and presented by:

Making Tankam Alvine Gaelle

Under the supervision:

Professional of: Academic of:

Mrs. KAMGOUE Pauline Dr NDJANYOU LAURENT

General Director of LACENA Lecturer

ACADEMIC YEAR 2017-2018

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SUMMARY
SUMMARY........................................................i

DEDICATION

ACKNOWLEDGEMENTS.....................................................................iii

ABBREVIATION.............................................................iv
GENERAL INTRODUCTION............................................................1

CHAPTER 1: GENERAL PRESENTATION OF LACENA AND PROCEEDINGS

STAGE............................................................2

SECTION 1 : HISTOTIQUE MISSIONS ORGANISATION ET FONCTIONNEMENT DE

LACENA SARL..................................................................2

SECTION 2: PROGRESS OF THE INTERNSHIP................................................11

CHAPTER 2: THEORY ON INTERNAL CONTROL..........................................14

SECTION 1: THE CONCEPT OF INTERNAL CONTROL......................................................14

SECTION 2: FUNDAMENTALS OF THE PROCEDURE MANUAL.................17

CHAPTER 3: THE ESTABLISHMENT OF A PROCEDURE MANUAL....………….20

SECTION 1: APPROACH TO THE DEVELOPMENT OF A PROCEDURE MANUAL….20

SECTION 2: ANALYSES AND SUGGESTIONS…………………………………….……....23

GENERAL CONCLUSION...................................................................................................26

BIBLIOGRAPHY……………………………………………………………………………27

ANNEXES……………………………………………………………………………………28

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DEDICATION

MY FAMILY

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THANKYOU

This work is the result of the support of several people on a professional level,
academic, moral and financial. As a result, we cannot continue the
writing this report without being grateful towards all these
people. It refers to:

Doctor NDJANYOU Laurent, our academic supervisor for all his

advice and moral support.
M. DJOFANG Joseph, founder of ISTAG and all his staff
for its concern to train professional managers.
Madam KAMGOUE Pauline, our professional tutor who has guided us
trained and guided throughout this professional experience with
a lot of pedagogy.
Mr. NANKO Florent and Mr. KAMENI Patrick for their support throughout
length of the internship and for their ideas contributed to the writing of this report.
Madame DJUIDJE Anne Marie, my mother, for her financial support and
moral and for his encouragement throughout my life.
My brothers, my sister, and my friends for their support.

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ABBREVIATIONS

Study Office

BTP: Public Works Building

CNPS: National Social Insurance Fund

COSO: Committee Of Sponsoring Organisation

DIPE: Document of Information about Employed Personnel

DSF: Statistical and Fiscal Declaration

FNE: National Employment Fund

HT: Excluding Tax

LACENA: The Business Center

Limited Liability Company

All Taxes Included

VAT: Value Added Tax

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GENERAN
L
ITRODUCT
O
IN

The academic internship is a period during which a student goes on

company under the guidance of a group of professionals, for a well-defined period
determined in order to consolidate the theoretical knowledge acquired. It is in
this perspective that we have been led to undertake an academic internship
for a duration of 3 months at LACENA SARL. This internship took place from February 12
on May 12, 2018, within the accounting department. Throughout this internship,
we have been familiarized with all the operations carried out in a
accounting firm. We were able to identify shortcomings related to
internal management system because a company that wants to be efficient must have
internal control tools. The department in charge of internal control does not
did not have a manual of procedures to explain the different modalities
application of different procedures and promote the harmonization of methods
execution of tasks. This failure had repercussions on the
the performance of this service and that of the company in general. That is why
we have chosen the theme: THE IMPLEMENTATION OF A MANUAL
PROCEDURES: CASE OF LACENA SARL.

Our goal will therefore be to develop a good internal control system by the
bias of a procedures manual. Our approach will be to list all
the operations performed by the accounting staff, to acquire the information
necessary for the proper functioning of the work and to develop a program of
work so that everyone knows what they have to do and when.

To successfully carry out this study, we will subdivide our report into three
chapters: the first chapter reserved for the general presentation of
LACENA SARL and the progression of the internship, the second chapter will present the
theory of internal control and the third chapter, the establishment of a manual
of procedures.

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CHAPTER 1: GENERAL PRESENTATION OF

LACENA SARL AND THE STAGE PROCESS

The values that make LACENA SARL unique are its work, its
efficiency and the satisfaction of its customers. Indeed, LACENA SARL always knows
how to push ourselves for the satisfaction of our clients. It will therefore be
question for us to present the historical, organizational overview and
functional of LACENA.

SECTION 1: HISTORY, MISSIONS, ORGANIZATION AND

OPERATION OF LACENA SARL

I-HISTORY AND MISSIONS OF LACENA SARL

1.1-Historique

LACENA SARL is an accounting assistance firm for small and

medium-sized enterprises created on February 25, 2016, whose registered office is located at
Kennedy Avenue at 2thfloor of the Shell building in Yaoundé. This entity is
under the supervision of the General Director Mrs. KAMGOUE Pauline,
main shareholder and manager who conceived the project and its various
services. This structure is registered in the trade register.
N°RC/YAO/2016/206. Its main objective as a study office is
to be efficient and competitive in its field for good profitability of
The company. It is a small business with 5 employees. One
A more detailed presentation of LACENA SARL is provided in the sheet.
following signage :

Company name THE BUSINESS CENTER

LLC
SOCIAL CAPITAL 1.000.000 FCFA

LOCALISATION YAOUNDE – KENNEDY AVENUE

2nd FLOOR

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SHELL BUILDING
TAXPAYER NUMBER M021612493642L

DATE OF CREATION 25 FERVRIER 2016

MANAGING DIRECTOR MADAME KAMGOUE PAULINE

LEGAL FORM LIMITED LIABILITY COMPANY

LIMITED
TAX REGIME SIMPLIFIED REGIME

ADDRESS BP 1759 YAOUNDE

RCCM NUMBER RC/YAO/2016/206

E-MAIL Lacenacm@[Link]

FIELD OF ACTIVITY OFFICE D STUDIES

ACCOUNTING AND TAX

1.2-Missions

The main mission of LACENA is to provide its clients with services.

of the best quality services in the most varied fields with a
multidisciplinary team, very dynamic and competent. To do this, its
the strategy is to become a partner that understands the business and the environment
of companies to serve them better.

To present them, it is appropriate to subdivide them:

Accounting missions

Regarding the accounting missions of LACENA, it performs for its

clients several tasks among which:

the organization and implementation of an accounting system tailored to your

structure.
the maintenance and monitoring of your accounting.
the preparation of annual accounts and the issuance of expert certificates
accountant according to the assigned mission.

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the outsourcing of the administrative and accounting function.

the preparation of budget forecasts.
the implementation of analytical accounting.

The tax missions:

She advises and manages the following work:

the monthly work that involves assembly and payment of

monthly VAT declarations, advance payments, withholding taxes, and
CNPS declarations on behalf of their clients.
the year-end work that consists for LACENA in
to prepare the DSFs thus generating the annual tax balances
to which its clients are subject such as personal income tax (IRPP), corporate tax (IS).

the renewal of licenses and/or release taxes.

the monitoring of registrations with the CNPS.
the monitoring of the regime certificates.
the monitoring of the progress of files (license, lease, taxpayer card,
liberating tax.
the monthly declarations of taxes and the CNPS.

The payroll management tasks:

the preparation of pay slips, the list of checks to be issued for the
pay of each month.
the establishment of the DIPE (Staff Information Document
employee).
L’immatriculation des employés à la caisse nationale de prévoyance
social
The preparation of monthly statements related to declarations.

Assistance missions

As part of the assistance, LACENA supports its clients on several aspects.

here is:

the feasibility study and economic study, which is an analysis of the strengths
and the weaknesses of the market in view of setting up a project or of the
creation of a structure.
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The compliance study of accounts, which is a contractual mission

analysis of the company's accounts and financial statements to reassure
social leaders on sincerity, regularity, loyalty and
compliance of financial statements.

II- ORGANIZATION AND OPERATION OF LACENA SARL

2.1-Organisation

The organization can be defined as a group of individuals brought together in

being part of a regulated structure with a communication system to facilitate the
circulation of information in order to meet needs and achieve
determined objectives. According to operations research, most of the
human organizations are classified into several types according to their structure of
functioning translated by flowcharts. Thus we have the structure
hierarchical, functional, matrix, and flat. Regarding LACENA,
she opted for a hierarchical-functional structure that is to say that the
Employees are divided into departments and each employee has their supervisor.

LACENA SARL, located on the second floor of the Shell building on the avenue
Kennedy includes several offices: an open space for reception where are
set up 3 work tables, a desk for the administration management and
office, an office for the general manager, a meeting room, a
secretariat.

The organizational structure of LACENA consists of a management.

general and three main services namely:

The general management

This service is run by the manager. She is the head of the company because she takes
all decisions regarding client files and those of the staff are up to him
charge.

The administrative and financial service

This service is managed by the administrative and financial manager. The latter
handles payroll management, scheduling management, personnel management,
drafting of administrative acts.

The accounting service

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This service is managed by the chief accountant assisted by his collaborators. They
are tasked with recording accounting entries, creating invoices, managing the
cashier, collect payments from various clients.

The secretariat

The latter is headed by a secretary who is responsible for welcoming visitors,

the reception, entry, and transmission of documents in the various
company services and to client companies

2.2-Operation

To operate, the company combines certain essential factors, implements

the means and consumes goods and services that lead to payment of
charges.

2.2.1- The means

Like any well-structured organization, every employee of LACENA-Sarl

performs a specific task. In order to ensure its proper
functioning, it has equipped itself with significant resources namely:

Human Resources
The human factor is of paramount importance for the operation and the
business development and is therefore the only guarantee of its
Success. LACENA is made up of a staff with diverse skills,
each endowed with a know-how and all driven by a team spirit, which
makes its strength.

Material resources
To improve the performance of its staff, LACENA-Sarl has implemented
reliable material means at their disposal. The equipment consists of
microcomputer, copiers, telephones, calculating machines. It has
also of a well-stocked library suited to its discipline and a room for
training of trainees for about 5 places.

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Financial resources
The financing issue is at the heart of the activity of any entity.
economic. In fact, every organization needs financial resources to
to carry out its activities, ensure its operation and especially its sustainability.
These resources can be external (Borrowed Capital, etc.) or internal (capacity)
self-financing, result, etc.). LACENA is a limited liability company whose share capital

is currently at 1,000,000 FCFA. He also has a cash box that he

allows to settle certain immediate operations.

2.2.2 - The activities

An activity can be defined as the set of actions performed

in a specific field. LACENA's activities may at one time
give oneself to one's missions; that is why we will be satisfied with them
résumer en deux grandes catégories à savoir les activités principales et les
secondary activities.

Main activities

Among these, we can mention:

Financial and accounting expertise: it includes organization,

the monitoring and maintenance of accounts, the preparation of balance sheets of
end of the fiscal year and other synthesis documents, the accounting audit and
financier, analyse financière, décision d’investissement, l’expertise
tax (drafting of tax returns);
Management consulting: it includes accounting management consulting
management control, inventory management, dashboard, analysis of
discrepancies), corporate tax advice, personnel management consulting
(recruitment, payroll, social litigation, ...).

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Secondary activities

Here we group economic studies, capacity building:

Economic studies consist of conducting surveys and polls.

economic and social, inter-company surveys, studies of
market and statistical exploitation, the preparation of files
approval, the development of business models, studies of
feasibility of projects;
The strengthening of capacities in accounting and financial expertise
more specifically in accounting techniques and management, principles and standards

accountants, preparation and preparation of financial statements, the use

accounting software (SAGE SAARI), training in technique
of accounting audit, recycling and improvement of senior executives
of the company for better adaptation to changes
technological and many others.

Here are counted the means implemented by LACENA-SARL for its good
functioning. This punctuation marks the end of this part where we have
Get to know the company through a brief general presentation. From then on,
the continuation of our work will focus on the course of the internship itself and
especially regarding our welcome and integration within LACENA.

2.3-Presentation of the external environment of LACENA SARL

The external environment of a company is any element that can influence

both positively and negatively a business. This environment is
typically composed of customers, competition, and also advancements
scientists and technicians. Here we will talk about the clientele.
competitors and threats that LACENA faces.

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2.3.1) The clientele, competition, and threats

The good life of a company assumes its level of feasibility with all the
elements that constitute it.

the clientele

The primary resource of a company is its clientele or target market.

LACENA-SARL has a very diversified portfolio that stands out as
suit

ICE CAMEROON ;
HOTEL ABA
SAPRAB SARL;
OFFERTEC;
AXE INTER ;
MBT PLUS-SARL;
SCI NANDA

The competition

LACENA-SARL still has competitors operating in the same field.

industry sector. It has among other things:

The firm BEKOLO & PARTNERS,

FIDA CONSULTING,
AHANDA AND ASSOCIATES
MAZAR
DELOITE,
CABECOM (NANA KOMBOU)
CAFICS INTERNATIONAL
CAMEEN
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FIDECAU (M. NZENGA)

BIGES CONSULTING, Etc.

Threats

Furthermore, LACENA is facing certain threats such as:

development of accounting software, moreover to ensure a good
functioning of his finance domain, it is important to establish strong
relations with various individuals.

2.3.2) Partners and Opportunities

To successfully carry out its activities and especially to ensure a good operation of its
In the finance sector, it is important to establish strong relationships with various
individuals:

Is domiciled at a bank known as SME BANK;

Public and private universities;
Commercial companies.

The partners

The partners of a company are individuals or legal entities that

contributing closely or distantly to its evolution. To ensure its evolution,
LACENA has partners such as: the State, which entrusts it with contracts.
publics and through the FNE which sends professionals in
training;

The bank in which LACENA is more sophisticated which leads to a

banalization of accounting maintenance, the possibility of new entries
competitors for accounting activities thus reducing the shares
of the market.

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Opportunities

Due to its credibility, LACENA operates in several fields of activity:

Public procurement;
Commercial enterprises;
Public works companies.
We have just become aware of LACENA in its entirety through
the history, the missions, the objectives, the activities, the organization and the
operation of LACENA.

However, our report does not stop there; it will be followed by the
progress of activities during said internship.

SECTION 2: COURSE OF THE INTERNSHIP

We have already introduced the organization that hosted us for our internship, namely
LACENA SARL. In this section, we will discuss presenting the
service we were assigned and the tasks we had to
carry out in chronological order as well as the justification for our choice
internship report theme.

I-WELCOME AND TASKS PERFORMED

1.1-Accueil

The first day is a day of getting to know each other through presentations.
by an administrative staff member from the accounting department.
After this presentation, a brief overview of the operation of the
The company's accounting has been done for us.

1.2-Tasks completed

The first task we were given was to staple the purchase invoices of a
client in chronological order. Then we sorted them into the chronos.
Then the daily tasks were carried out in this order:

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Collection and Classification

Here it was about us collecting the purchase and sale invoices,

cash and bank statements and then classify them by client. Then we
we must unload the documents to certify the receipt of the invoices and
take the records and return them to the person who submitted the documents before proceeding
at the entry.

The seizure

After sorting the invoices and statements, we were discussing

to extract necessary information for the registration of operations.
information are: the date, the amounts EXCLUDING TAX, INCLUDING TAX, the VAT, the
suppliers, customers, and observations.

The recording

After the collection, classification, and entry of accounting documents, we proceed to

the recording of purchase, sale, cash, and bank transactions.

These tasks carried out have allowed us to have a fairly clear idea of the missions.
of an accountant in a firm, namely the correction of accounting entries.
They also allowed us to proceed with the evaluation at the same time.
from our internship.

II- CONTRIBUTIONS OF THE INTERNSHIP AND DIFFICULTIES ENCOUNTERED

2.1-Contributions of the internship

The assessment of our internship will be based on professional, social, and

academic

On a professional level

The internship was beneficial in that it allowed us:

to deepen our use of the SAGE software which allows for a

rapid and rational management of the company's portfolio.
to have an idea about the accounting management of commercial companies and
industrial, construction, engineering.
to master the accounting treatment of sales, purchases operations,
boxes and banks.

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Academically

to confront theoretical knowledge with knowledge

professional and to consolidate theoretical knowledge.
to discover the accounting documents of different companies and to know
about what to expect if we happen to work in companies
of various activities.

On a social level

to discover the realities on the ground, namely: punctuality, working hours

work, respect for hierarchy, sense of responsibility.
to make new friends who have been of great help to us
importance during the internship and especially to make connections that can
maybe they can help us find work later.
to learn to live in society with respect for others.

2.2-Challenges encountered

Throughout our internship, not everything was straightforward. Indeed, we faced

faced many difficulties:

Accounting is not just manual, there is accounting software.

very efficient used by accountants for processing, analysis and
the recording of accounting operations in the company. We, do not
not perfectly SAGE, we had difficulties in
understand all the operations performed by the accountant.
we had difficulties obtaining certain information said
sensitive.
it has been difficult for us to adapt to the working hours that
would start early and finish late.

In this chapter, we discussed in depth the course of our internship,

ensuite nous avons évoqué les taches que nous avons effectuées dans le service
from the accounting where we have been.

This first part was the presentation of the internship location. Something that was done.
by the overall presentation of the company and the course of the internship. The internship

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not limited to observing the company, it will therefore be a question for us

In the next chapter, we will present the problem of our theme.

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CHAPTER 2: THEORY ON THE

INTERNAL CONTROL

In this second chapter, we will discuss on one hand

the concept of internal control of a company and on the other hand the fundamentals
from the procedures manual.

SECTION 1: THE CONCEPT OF INTERNAL CONTROL

Internal control is a very important concept for companies, for their

management, which aims to enable the best control of the entirety
processes implemented by the company to achieve its objectives.

The larger a company is, the more control mechanisms it has.

internal within it are important.

I- DEFINITION AND PRESENTATION OF INTERNAL CONTROL

1.1-Definition

Fréderic Bernard defines internal control as the set of securities

contributing to the mastery of the company.

His objectives are:

ensure the protection, safeguarding of heritage and quality of

the information.
ensure compliance with laws and regulations.
ensure the implementation of management instructions in order to improve the
company performance.

Internal control is realized through the establishment of methods, rules, and

procedures within the company. It is very important at the level of the
accounting because it ensures that all facts must be recorded
and the accounting must be complete and comply with the rules and principles
accountants.

1.2-Presentation of internal control

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Internal control is characterized by the existence within an entity of a

organization system with people responsible for its implementation. This
the device must provide for:

an organization with a clear definition of responsibilities that

has the appropriate resources and skills and relies on
procedures, systems, tools and appropriate practices.
the internal dissemination of relevant, reliable information that
knowledge allows everyone to exercise their responsibilities.
a system aimed at cataloging and analyzing the main risks
identifiable in relation to the company's objectives and to ensure
the existence of management procedures for these risks.
constant monitoring of the internal control system as well as a
regular examination of its operation.
control activities proportional to the specific stakes of each
processes and designed to reduce the risks that may affect the
achievement of the company's objectives.

II-THE ACTORS AND COMPONENTS OF CONTROL

INTERNAL.

2.1-The actors of internal control

One could easily believe that internal control is the responsibility of management.
of the company but, according to François Bergeret, this arrangement concerns all the
people in the company (executives, employees) to be effective.

The leaders are responsible for defining, driving, and monitoring the system.
better suited to the situation and the company's activity.

Employees must have the knowledge and information necessary to

establish, operate and monitor the internal control system regarding
objectives that have been assigned to them.

2.2-The components of internal control

COSO classifies the systems that an organization must define into 5 components.
and implement to best control its activities. These components are:

a supportive internal environment for risk management

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It rests in particular on

Involvement of leaders in terms of integrity

The management of activities

An appropriate organization
A clear definition of the responsibilities of powers
Formalized and disseminated procedures
The mobilization of skills

a risk assessment

This includes two times.

The identification of risks based on an analysis of activities both at

global level of the organism as well as at the detailed level of each of its parts
activities.
The prioritization of these risks according to their impact in terms of
of challenges for the organization.

control activities that include the measures put in place for

mastering the risks of not achieving the set objectives:

The objectives must be proportionate to the stakes.

They can be transversal to the organization to address general risks.

or specific to an activity.

They are of various natures; establishment of a procedure, a method...

the mastery of information and communication

She covers:

The quality of the information necessary for internal control

The quality of information systems, strategic and integrated into
operations
The definition of the rules and modalities of internal communication
External communication (information to the outside of the organization on the
implementation of the internal control approach

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the management of internal control

It rests on:

The ownership of internal control by each manager who must it

drive to define, implement, and manage the control measures
risks within his area of responsibility
An awareness of managers regarding the nature of internal control and this
what they need to do to implement it, in order to allow this
appropriation
Permanent updating processes of the devices
internal control
Evaluation devices (continuous internal and occasional external,
notably by internal audit)

SECTION 2: FUNDAMENTALS OF THE PROCEDURE MANUAL

I- DEFINITION AND OBJECTIVES OF THE PROCEDURE MANUAL

1.1-Definition

The procedures manual is a document that, in the form of instructions

clear and precise contains all the current operations of the company.

It constitutes for her the concentrate of her organization, her memory capitalizing
individual and collective skills. It is a common framework for use.
for all stakeholders within the company. The procedures manual indicates the
process circuit for operations while specifying:

the task to be done (what)

the level of responsibility (who)
the different stages of processing (when)
the places of execution (or)
the mode of execution (how)

1.2-Objectifs

The main objective of the procedures manual is to clarify in a

language that is directly accessible, which does what, where, how, and for what purpose?

The general objectives of the procedure manual remain within the framework of those of
internal control, among other things, ensures the sustainability of the company.

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It allows:

allow the general management to decentralize responsibilities.

allow for better planning of work.
to explain the application procedures of the different processes according to
the activities of the company.
to safeguard the company's assets through control procedures
internal permanent.
to promote the harmonization of task execution methods by them
formalizes: this which excludes disparities in the way of treating the
operations that in the absence of a manual, often depend on style.
of the already acquired personal expression but also of the nature of
operations.
to train the staff
to promote the rapid assimilation of specific techniques of
the company for the newly assigned staff to a work position.
This results in a considerable time saving, particularly during the
handover of service or interim phase.
to empower employees and involve them in the decision-making process
de décisions

II - FUNCTIONS AND IMPORTANCE OF THE PROCEDURES MANUAL

2.1-Functions

The functions assigned to the procedure manual are:

Management tool

The procedures manual defines the modalities for carrying out the activities in
coding the actions and tasks of each participant in the procedures. It helps with the
understanding and interpretation of control procedures regarding
the use of funds and assets listed in the company’s assets.

Planning tool

The procedure manual provides the planning and assignment standards.

assets made available to the services. These planning standards are
used in the preparation of the budget and its allocation to programs
annual activities.

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Communication tool

The procedure manual creates conditions for the different stakeholders.

to act in concert, following common norms and codes.

Training tool

The manual is a training tool, especially for individuals.

newly recruited or promoted just like the temporary workers, who find there
the answers to the questions they ask themselves and can easily absorb
their new responsibilities. This represents a huge time saving in
the effective achievement of the company's objectives and continuity in
the application of procedures.

Management Information Tools

The procedures manual is a management information tool because it allows...

directors and service managers to better analyze the information and the
results submitted to them in standardized formats.

2.2-Importance of the procedures manual

In the company's internal control system, the procedure manual is

the most perfected form of standardization and unification. In addition to
in its descriptive aspect, it incorporates the control points covering all spaces
of potential risks and thus provides security in the control system
internal of the company.

The user, by taking ownership of the procedures manual, frees themselves from
possible interpretations of such or such procedure. Indeed, he finds in the
a manual, a practical guide that he maintains himself in
enriching it, if necessary, to adapt it to its needs.

The existence of a procedural manual allows an auditor to quickly

meilleure prise de connaissance du système de contrôle interne. Un manuel de
procedures regularly updated and applied constitute a presumption
favorable to the existence of an effective control mechanism and therefore a guarantee
that the operations or transactions it supports are reliable.

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 Implementation of a procedures manual in an accounting firm: case of
LACENASARL

CHAPTER 3: THE ESTABLISHMENT OF A

MANUAL OF PROCEDURES

In this last chapter, our section 1 will focus on presenting

a process of developing a procedures manual on one hand and the other
part of making a general analysis of the company highlighting the aspects
favorable, the failures observed and the suggestions proposals
susceptible to improving its operation in section 2.

SECTION 1: THE PROCESS OF DEVELOPING A MANUAL

PROCEDURES

We want to develop a document that will show the process of

progress of the work and the distribution of tasks intended for the equipment
permanent work. Its goal is to monitor, plan and especially to
coordinate the daily work of employees while respecting deadlines
execution of tasks.

LACENA SARL engages in several activities as mentioned above.

During his presentation, our procedure manual will be useful for everyone.
its activities. The performance of a firm like LACENA SARL is
measured by the speed of processing files efficiently and effectively because
These are criteria that earn the trust of customers; the handling of
files cannot afford to waste time. Therefore, the activity must be
coordinated and planned. A model of activity planning is represented.
below:

Date Opérations Personnes Echéances Modalité Count Observations

or stains concerned with execution execution execution
or team

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Several essential steps must therefore be distinguished in the development of a

manual of procedures: the steps of data collection, processing of
information, validation and dissemination of procedures, monitoring and
of evaluation.

THE COLLECTION AND PROCESSING OF DATA

1.1-Collection

The data collection involves getting to know the company.

to identify the sources of information and the tools that will be used to
carry out this information gathering. This phase of information collection
generally takes place through the examination of existing written documents.
within the company, through interviews and questionnaires conducted with the
different actors who drive the activity.

The first contacts with the company allow for an agreement on a

work program. This stage simply boils down to interviews
carried out with the various stakeholders. The auditor first begins with
remind the purpose of the interview and explain the process. The questions
the interview generally focuses on the actors, the supports, the facts and the
deadlines:

Who does what?

How?
At what times?

Then an inventory consisting of collecting the procedures that already exist at

the company's data and classify it by department or service will be carried out. The
Actors will thus be able to describe their activities by direction. It involves asking
to allow the actors to describe their activities by department and produce the entire
documents related to the activity.

1.2- Data Processing

The information processing phase is important in that it

allows to detect the strengths and weaknesses contained in the procedures as well
the associated risks.

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The analysis of the collected information allows to assess the importance of the tasks
carried out by the agents. Then, an identification of the processes, activities,
must be subject to a risk assessment for it to be evaluated in
each activity. This way we can inventory, assess and classify the risks of
the organization, to inform the leaders so that everyone is able to
adapt the management of their activities. Then establish a risk matrix
in the form of a table highlighting the risks by facilitating decision-making
decisions for their management.

II-VALIDATION, DISSEMINATION, MONITORING AND EVALUATION

FROM A PROCEDURES MANUAL

2.1-The validation and dissemination of a procedural manual

The procedures manual, in order to be effective, requires validation from the

the share of executives but also of the operational staff who are the first users.
After this validation, the manual will be widely circulated within
the company in order to allow all staff to take ownership of the tool.

The procedures undergo several verification phases before their dissemination.

and controls. There are mainly two validation steps:

a first called provisional aimed at approving the restitutions

written by the concerned parties. It is the place for discussions that
allowing the concerned parties and the auditors to agree on the
bottom of the procedures.
A second validation known as definitive, which is the responsibility of the director.
general. This last validation phase serves to correct certain
derivatives, debate improvements or clarify the existing rules. The
general direction, using the different communication channels
must ensure a wide distribution of the manual within the company.

2.2-The monitoring and evaluation of procedures

In view of the imperfections that may be present in the drafted procedures,

their applications must necessarily be subject to careful monitoring. The
the monitoring of these procedures will consist of carrying out conformity tests in order to
ensure their applicability. It is after these tests that we will launch the
updates and the first substantial improvements. The update is

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important because the procedures manual loses all its meaning as soon as one
keeps circulating versions that are no longer in effect.

The changes to the procedures manual may be motivated by

the application of new texts and decrees, changes in structures
or activities, arrangements in the organization.

Table of a procedure manual tracking sheet

SECTION YES NON OBSERVATIONS

Documentation of the procedure
All the documents mentioned in the
Do procedures exist?
All the necessary information
Do they appear on the document?
Human resources
Is the organizational chart updated?
Are all the actors in the procedure?
present?
Conservation
Are the documents well organized?
What type of ranking is adopted?
Duration
the duration of document production
Is it sufficient?
the duration of information processing
Is it sufficient?
The necessary information for the activity
Are they available on time?
Reliability
Is the information received
reliable?
Do the procedures meet the
objectives?

SECTION 2: ANALYSES AND SUGGESTIONS

During our internship, we were able to identify some failures and limitations that
affect the company as a whole. Thus, in this part, we
we will present an analysis of the internal management system (favorable aspects and

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unfavorable) then we propose to give some suggestions

susceptible to improving long-term benefits.

I- ANALYSES

1.1-Favorable aspects

This is about presenting the positive aspects that make the company strong.
this notably includes:

Qualified, young, dynamic, and competent personnel that meets the

expected requirements.
The environment is clean and pleasant because staff is engaged.
for the maintenance of the equipment and the cleanliness of its environment.
Working hours are distributed between 8 AM and 5 PM with one hour of
pause.
Favorable working conditions with a pleasant and spacious place.
Easy access to the structure.
The professional culture that is advocated by the leaders of the firm.

1.2-Unfavorable aspects

As for the unfavorable aspects, we can mention:

The absence of meetings between management and staff, at least during

our stay: we think it is necessary in an organization
to organize monthly meetings, talks with employees
in order to inform them of the goals aimed at by the company, to raise
the difficulties encountered by them in the context of the exercise of
their function. This will surely allow the staff to
trust.
The delay in submitting financial reports (invoices, the documents
(accountants...) of certain clients distorts the calculations and the monitoring of the service
who takes care of the accounting.
Frequent absence of staff in service areas.
Delay in the execution of certain tasks due to the fact that the
the staff is not motivated to work.

Our goal in this section was to present the favorable aspects and
unfavorable observations noted within LACENA SARL in general, subsequently we
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We cannot afford to conduct an internal diagnosis of the company without

however, provide suggestions that could improve the management of
the company as a whole.

II-SUGGESTIONS

LACENA SARL has many strengths it can leverage and weaknesses.

that it can seek to remedy.

2.1-Consolidation of forces

Given its state of efficiency and precision in its services, it could without
difficultés :

Knowing how to take advantage of one's public status by ensuring that the structure does not
bankrupt.
Involve employees in seminars to increase
knowledge and other new management methods.
Ensure that enthusiasm and motivation are always part of
the spirit of its staff.
Increase its revenue in order to consolidate its autonomy
financial.
Ensure that collaboration among staff is always positive
to facilitate work in unity since management work requires a
teamwork so that all operations carried out by the company
are clearly well done.
Ensure that the collaboration between management and staff is
favorable.

2.2-Reduction of weaknesses

Set achievable goals and incorporate the notion of time.

present and important in the work.
Proceed with the recruitment of new accountants to ensure the
speed in work and respect for deadlines of the projects.
Organize training sessions and meetings.
Develop a procedures manual and follow it to the letter.

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GENERAL
CONCLUO
SIN
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Ultimately, with the aim of immersing ourselves in the realities of the world of work.
and in view of obtaining our diploma, our learning at LACENA
LLC took us to draft this report. Throughout our report, it has
It was a matter for us to present the framework and the course of the internship that had
to present the company and what we have done there, then to
Present the concept of internal control and the process of developing a manual.
of procedures. Analyses and suggestions have been proposed for a
improvement of the company through internal control by establishing
of a procedures manual. Our 3-month stay, which is part of the training
the professional license has been quite beneficial for us who claim
working in companies because it allowed us to see and experience the realities
of the world of work. This internship was an enriching experience for us because
nous avons pu prendre contact avec le milieu professionnel, milieu assez
difficult to control. During this period, we were able to make a
reconciliation between the theoretical teachings received at school and their
practical realities on the ground. Unfortunately, the time allotted for this internship
allowed us to explore the practical aspect of all the concepts learned at
the school. At the beginning of our internship, we were assigned to various departments in
which specific tasks have not only allowed us to expand our
knowledge panel but also to master the structure and functioning
from LACENA SARL and the proposals made if possible implemented
will therefore have a clear impact on the profitability of the firm.

BIBLIOGRAPHY

Written and presented by MAKINJE TANKAM ALVINE GAELLE Page 33

 Establishment of a procedures manual in an accounting firm: case of
LACENALLC

FREDERIC BERNARD, REMI GAYRAUD, LAURENT ROUSSEAU <<Control

internal, 2èmeedition

FRANCOIS BERGERET<< The practice of internal control >>

ArchivesandofficialdocumentsofLACENA

[Link],courseonaccounitgaudtipracite2017-2018(non
published).

OldreportfromOkodombeHermine

ANNEX

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 Implementation of a procedure manual in an accounting firm: case of
LACENASARL

Organizational chart of LACENA SARL

ORGANIZATIONAL CHART

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 Implementation of a procedures manual in an accounting firm: case of
LACENASARL

DIRECTORATE GENERAL

SECRETARIAT

SERVICE OF THE ADMINISTRATIVE SERVICE

ACCOUNTING AND FINANCIAL

Organizational chart of LACENA SARL

A
TB
O
L
C
E
O
FN
TE
N
TS

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SUMMARY

DEDICATION

ACKNOWLEDGMENTS

ABBREVIATION...................................................iv
GENERAL INTRODUCTION.............................................................1

CHAPTER 1: GENERAL PRESENTATION OF LACENA AND THE PROCEEDINGS OF

STAGE..............................................................2

SECTION 1: HISTORY OF MISSIONS ORGANIZATION AND OPERATION OF

LACENA SARL

I-HISTORY AND MISSIONS OF LACENA SARL…………………………..……………2

1.1-Historique………………………………………………………………………………..2

1.2-Missions
II-ORGANIZATION AND OPERATION OF LACENA SARL......……………….5

2.1-Organization…………………………………………………………….……………….5

2.2-Operation……………………………………………………….………………..6

2.3-Presentation of the external environment of LACENA SARL...………………8

SECTION 2: COURSE OF THE INTERNSHIP....................................................11

I-WELCOME AND TASKS PERFORMED………………………...…………………………11

1.1-Accueil…………………………………………………………………………………..11

1.2-Completed tasks..........................................................................11
II-INPUTS OF THE INTERNSHIP AND DIFFICULTIES ENCOUNTERED........................12

2.1-Contributions of the internship............................................................12

2.2-Difficulties encountered............................................................13
CHAPTER 2: THEORY ON INTERNAL CONTROL…..........................14

SECTION 1: THE CONCEPT OF INTERNAL CONTROL..................................14

I-DEFINITION AND PRESENTATION OF INTERNAL CONTROL……………………….14

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1.1-Definition

1.2-Presentation of internal control....................................................14

II-THE ACTORS AND COMPONENTS OF INTERNAL CONTROL…………….…15

2.1-The actors of internal control.............................15

2.2-The components of internal control…………………………………………...….15

SECTION 2: FUNDAMENTALS OF THE PROCEDURES MANUAL..................17

I- DEFINITIONS AND OBJECTIVES OF THE PROCEDURE MANUAL…………………….17

1.1-Définition………………………………………………………………………….……17

1.2-Objectives………………………………………………………………………….……..17
II-FUNCTIONS AND IMPORTANCE OF THE PROCEDURE MANUAL………….………18

2.1-Functions..........................................................18

2.2 - Importance of the procedures manual.....................................................19

CHAPTER 3: THE ESTABLISHMENT OF A PROCEDURE MANUAL..........................20

SECTION 1: APPROACH TO THE DEVELOPMENT OF A PROCEDURE MANUAL…..20

DATA COLLECTION AND PROCESSING………………………….………21

1.1-Collection………………………………………………………………………………21
1.2 - Data Processing....................................................21

II-THE VALIDATION, THE DISSEMINATION, THE MONITORING AND THE EVALUATION OF

PROCEDURES...........................................................22

2.1-The validation and dissemination of a procedures manual………………………22

2.2-The monitoring and evaluation of procedures……………………………………………22

SECTION 2: ANALYSES AND SUGGESTIONS…………………………………….……....23

I-ANALYSES...............................................................23

1.1-Favorable aspects.........................................................24

1.2-Unfavorable aspects............................................................24

II-SUGGESTIONS………………………………………………………………………...…25
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2.1-Consolidation of forces............................................................25

2.2-Reduction of weaknesses....................................................25
GENERAL CONCLUSION

BIBLIOGRAPHY

ANNEXES..............................................................28

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