أثر تطبيق نظام المعلومات المحاسبي على تحسين فاعلية و كفاءة التدقيق الداخلي : دراسة حالة لعينة من البنوك العاملة في الجزائر

الملخص EN

This study aimed to demonstrate the effect of applying the accounting information system on improving the effectiveness and efficiency of internal auditing.

To test the hypotheses of the study, a questionnaire was distributed to all financial managers, heads of departments, accountants and auditors working in banks, whose number is (32) single, The results of the study found that there is a positive impact of applying the accounting information system on the efficiency of internal auditing by providing the necessary information and taking the right decisions at the right time, in addition to the correct application of the accounting information system facilitating the process of completing the internal audit and increasing its accuracy.

This study recommended the need to increase reliance on the application of accounting information systems in banks, and the need to ensure that the institution is provided with modern equipment and modern accounting software periodically