علاقة تكنولوجيا المعلومات بفاعلية نظام الرقابة الداخلية : دراسة حالة المؤسسة المينائية بسكيكدة EPS

الملخص EN

This study aimed to identify the relationship of information technology with the effectivity of internal control system.

The study used the descriptive analytical approach and a questionnaire for collecting data., (66) questionnaires were distributed to a sample workers with different functional titles, (52) questionnaires were answered which equals 78.78% of the total distributed questionnaires.

The study shows the following main results: there is a positive relationship between information technology and the effectivity of internal control system.

The study concluded the following important recommendations: following the recent scientific developments in IT field through participation on conferences, seminars and special courses.

Evaluating control procedures periodically to determine the weaknesses and providing the suitable procedures to tackle them, and supporting its competitive place.