مدى مساهمة نظام الرقابة الداخلية في توفير الفاعلية لنظم المعلومات المحاسبية بالمؤسسة

Abstract EN

This study aims to identify "the importance of the internal control system on the effectiveness of the organization's accounting information system", which allows to provide a set of prevention measures and control methods for the various functions of accounting information systems, in order to upgrade the latter to the effectiveness that translates through obtaining information accounting of high quality and reliable in order to depend on it in making sound and strategic decisions in the institution, as in this study, the descriptive approach was used in the theoretical study, and then the use of the analytical approach in the applied side, through the analysis of the results of the questionnaire, which then in here is the collection of data necessary for the study from a random sample that includes accountants, accountants, certified accountants and auditors at institutions and administrators in the accounting and finance department and university professors in the specialty of accounting and auditing in the state of Ghardaia, where this study concluded that activating the internal control system and judging its integrity would to help achieve the effectiveness of corporate accounting information systems.