دور الرقابة الداخلية في تحسين جودة المعلومات المحاسبية دراسة حالة المؤسسة الاستشفائية بن زرجب عين تموشنت ومستشفى بني صاف

Abstract

This study aims to clarify the relationship between internal control and the quality of accounting information. A case study of the hospital institution Beni zerdjeb Ain Temouchent and Beni Saf Hospital. To achieve this goal, 40 questionnaires were distributed to the employees of the hospitals under study, and 32 of them were retrieved to collect preliminary data from the study sample, which included and concluded the results The study indicated that there is a statistically significant relationship to the effectiveness of internal control on improving accounting information in the hospital institution Ben zerdjeb Ain Temouchent and Beni Saf Hospital.