مساهمة المراجعة الداخلية في تحسين مخرجات المحاسبة الإدارية في المؤسسة الاقتصادية : دراسة حالة مؤسسة المطاحن الكبرى للجنوب أوماش-بسكرة

الملخص EN

The aim of this study is to try to clarify the contribution of the internal audit function to improving the management accounting outputs of the economic institution (the case study of the GMS-Biskra), field visits and analytical study of some financial statements extracted from the accounting and financial department and the production interest of the institution in question.

the study reached a set of results, the most important of which is that internal audit at the GMS contributes to improving management accounting outputs by ensuring the integrity of the information system and by ensuring the accuracy and accuracy of financial information, which is one of the most important inputs of the management accounting system.