أثر استخدام تكنولوجيا المعلومات على فعالية نظام الرقابة الداخلية في شركات المساهمة الجزائرية : دراسة ميدانية على شركات المساهمة لولاية بسكرة الجزائر

الملخص EN

This study aims to knowledge of the impact of the use of information technology on the effectiveness of the internal control system in the Algerian state shareholding companies biskra, in order to achieve that, the researchers selected a random sample of the population of the study and the 40 individuals, of the study population consisting of the director of audit, assistant director of audit, auditor where the number ofjoint stock companies, which conducted the study state biskra13companies,the study found : affect the use of information technology on the effectiveness of internal control system through activate the control systems in companies, and achieving the goals set for the company, and adjust the work.