دور التدقيق الداخلي في تحسين جودة نظام المعلومات المحاسبية engtp دراسة حالة مؤسسة الوطنية للأشغال البترولية الكبرى -حاسي مسعود-
Résumé: This study aims to know the role of internal audit by focusing on the dimensions (the level of internal audit in the organization, the effectiveness of the internal control system, independence, objectivity, credibility, and professional competence in improving the quality of the accounting information system by focusing on the validity of accounting information, the efficiency and effectiveness of accounting information, the credibility of accounting information, evaluation and improving risk management) in order to know the relationship between them. The descriptive analytical approach was used and the questionnaire was used as a tool for collecting data. The study was conducted on a sample of employees at the National Petroleum Corporation of Greater Petroleum – Hassi Messaoud, estimated at 38 individuals employed in the department. Accounting and Finance. The Government's Statistical Program for Social Sciences (SPSS) was used to process the data. The study reached several results, including the existence of a moderate positive correlation between internal audit and the accounting information system
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