تقييم نظام الرقابة الداخلية المحاسبي لصناديق الضمان الاجتماعي لغير الأجراء في ظل النظام المحاسبي المالي

الملخص EN

This study deals with the subject of the evaluation of the internal accounting control system, where the social security fund was introduced for non-action as a model for study for 2019.

the study is based on the clarification of the effectiveness of the accounting system and, to that end, the nature of the system should be highlighted, the accounting components on which it is based, and the steps for its evaluation.

in this study, we found that the goal of the accounting internal control system is to achieve the credibility of financial reports, and that its existence leads to trust in accounting outputs.