الإفصاح المحاسبي و دوره في دعم نظام الرقابة الداخلية بالشركات المساهمة الجزائرية : دراسة حالة شركات المساهمة لولاية بسكرة "الجزائر"

الملخص EN

This study aims to examine the role of accounting disclosure in support of the internal control system in contributing The algerian companies,To achieve the objectives of the study the researchers designed a form and distributed to the study sample number 90 members of the personnel in the joint-stock companies under study,Analysis was performed using spss statistical program, the study found: -Accounting disclosure of financial information in the financial statements leads to support and increase the effectiveness of the internal control system shareholding companies under study.

-Disclosure shareholding companies lead in the study of the accounting policies used to support and increase the effectiveness of the internal control system