نظام المعلومات المحاسبية كأداة لتفعيل مسار التدقيق الداخلي بالمؤسسات الاقتصادية

Abstract EN

The internal audit approach is considered one of the most important means of the preventive controls in the accounting information system, since the internal auditor can determine the fate of operations data through the various processing stages, whether using manual or electronic accounting information system, thus the internal auditor can detect errors or manipulation that is likely to happen while doing various accounting treatments, therefore without a good audit approach it is difficult for the internal auditor to do his job, if the audit approach was ambiguous, it would lead to the intervention with the darkness of accounting function