أثر استخدام تكنولوجيا المعلومات على فعالية نظام الرقابة الداخلية : دراسة ميدانية في بعض المؤسسات الاقتصادية بولاية سطيف

Abstract EN

The research aims to clarify the impact of information technology on the effectiveness of the internal control system in the Algerian economic institutions, by conducting a field study on a group of economic institutions in the state of Setif, and to achieve that goal a questionnaire was made as a tool to collect data and information distributed to employees related to the accounting and financial function of the institution, The research concluded a set of results, the most important of which were: There is a wide use of information technology in the activities of these institutions, in addition to the fact that the internal control system is effective, and that information technology has a role in the effectiveness of the internal control system in economic institutions for field study.