أهم سبل تفعيل عملية تقييم نظام الرقابة الداخلية: دراسة ميدانية لمجموعة من الخبراء المحاسبين ومحافظي الحسابات لولايات الشرق الجزائري

الملخص EN

This study as a whole aims to identify the most important methods of a good assessment of the internal control system, and this was done by addressing the conceptual framework of the internal control system, then moving on to the presentation of the fundamental points that the external auditor must do to ensure a correct assessment of the control system.

the field study carried out on a group of accountants and auditors from the east confirmed that the best methods to evaluate the control system are first carried out by identifying all its components while ensuring a good absorption of these, then the auditor accurately assesses his strengths and weaknesses points, where he concludes a reasonable opinion on the extent of his effectiveness, which determines the extent of his dependence on him in his subsequent work.