أثر نظام المعلومات المحاسبي و المالي في التدقيق الداخلي في قطب المحروقات بسكيكدة

الملخص EN

The study aimed to identify the impact of accounting and financial informative system in the internal auditing in the hydrocarbon sector of skikda .the study showed ، after data analysis and testing its hypotheses using tests ، asset of results which can be summarized in : - The Accounting and financial informative System has an impact in the Internal Auditing in the Hydrocarbon sector.

-There is an impact of information properties provided by the accounting and financial informative system in improving internal auditing with a high degree of approval .

-There is an impact of types of information produced by the accounting and financial informative system in improving internal auditing with a ranging degree of approval between medium and high.

-There is an impact of information technology in improving internal auditing with a high approval degree