دور محافظ الحسابات في تقييم نظام الرقابة الداخلية : دراسة ميدانية

الملخص EN

This study aims to illustrate the role of the auditor in evaluating the system of internal control in Algeria, and the good conduct of the activity of the institution, and its money is very important in the development and continuity of institutions, as it helps the owners of capital and shareholders to maintain their interests and their money.

The accountant shall submit a written report to the supervising bodies, including a neutral opinion on the validity and legality of the financial statements he has monitored.

The study concluded that the internal control system is strong and effective in institutions.

It ensures that all the standards and tools that ensure the senior management achieve several goals, namely protecting their assets and maintaining them from manipulation and risks, and ensuring accurate accounting and financial information.

Policies through the preparation of periodic reports on the results of activities, as well as ensuring the efficient and effective use of their resources by avoiding wasteful, inefficient and wasteful use.