أثر التدقيق الداخلي في تحسين جودة المعلومات المحاسبية لدى المحاسبين العاملين في وزارة الاتصالات و تكنولوجيا المعلومات في فلسطين

الملخص EN

The study aimed to know the effect of internal auditing on the efficiency of accounting information, the credibility of accounting information, the effectiveness of accounting information, and reducing the risks of accounting information in the Ministry of Communications and Information Technology in Palestine.

The study measured the internal audit scale and the scale of the quality of accounting information.

The results of the study showed that there was a direct effect of the level of application of the internal audit process on the quality of accounting information in the Ministry of Communications and Information Technology.

Dimensions of the quality of accounting information in the Ministry of Communications and Information Technology by 0.760%, and the study recommended the need to carry out the internal audit process continuously and comprehensively for all financial operations and accounting information applied within the ministries to ensure the credibility of the information and increase the level of confidence of users of accounting information in the ministry.