دور التدقيق الداخلي في تحقيق جودة المعلومات المحاسبية : دراسة حالة المؤسسة المينائية لسكيكدة

الملخص EN

The main aim of this study is to definite the contribution of the internal audit in the attainment of the accounting information quality in Skikda port, This study has reached to the fact that the internal audit contribute in the attainment of the accountancy information quality in Skikda port, depending on the quality determinants (independence and subjectivity, professionalism), in addition to its role in the evaluation and amelioration of the internal control and risk management, besides it contributes in the asymmetry boundary.