مساهمة المراجعة الداخلية في تقييم نظام المعلومات المحاسبية للمؤسسة

Abstract

This paper aims to identify the role of the internal audit in the evaluation system of accounting information within the institution, the internal audit in being a utility to detect errors and manipulations and prevent they occur in order to protect the assets of institution of all embezzlement, and the system of accounting information is considered building block the basic to do the function of the internal audit by providing accurate information controlled in order to disclosure of financial situation, economic and the institution. As for the practical side of the study the relationship between the internal audit function system of accounting information within the institution, in order depending on the system( SPSS) for data processing listed in the questionnaire that has been distributed on the sample selection of staff within the National Foundation to produce electricity production unit Adrar , has been reached the study to that there is a relationship close to the average between the internal audit system of accounting information. Summary.