أثر استخدام تكنولوجيا المعلومات و الاتصال على جودة نظام الرقابة الداخلية : دراسة حالة-الشركة الوطنية للتأمينات SAA بورقلة

الملخص EN

The aim of this study was to evaluate the impact of the use of ict on the quality of the internal control system of the national assurance company.

in order to achieve this we used the interview in addition to the questionnaire, the study found that the use of information technology and communication in the company under study has led to a significant change in the methods and methods of internal control systems of flexibility in the face of the circumstances and led to a higher degree of integration and interconnection between the components of the internal control system within the company and the speed of completion of operations and cost reduction.

the study concluded with a set of recommendations, the most important of which is that the management of the company should evaluate the control procedures periodically in order to identify the weaknesses and establish the appropriate procedures to deal with them and to continue and intensify the awareness among the employees by establishing the principle that control is the responsibility of all the members of the company.