دور التدقيق الداخلي في تقييم نظام المعلومات المحاسبي - دراسة حالة بمكتب خبير محاسبي - عين تموشنت

Abstract

The accounting information system is considered one of the basic components on whitch the organization relies in making rational decisions a strong relationship with internal audit,as the more effective the latter is,the more transparent the accounting information system is it has a cost effectiveness in relation to the decisions taken by the institution.this study aims to highlight the role of internal audit and he an assessment of the accounting information system,based on a case study in the accounting expert's office