دور التدقيق الخارجي في تحسين جودة نظام المعلومات في المؤسسة

Abstract

quality of the accounting information system. The presence of external audit is effective and strong, which will enhance the achievement of quality at the level of accounting information. To achieve the objective of this study, a questionnaire was designed for some academics and professors in this field and to analyze the opinions and answers of the interrogators using appropriate statistical tests and treatments in order to reach meaningful results supporting the research topic. : - External auditing is the process of monitoring and checking financial statements in order to ascertain their validity and credibility, and their importance lies in giving the true picture of the financial situation. - The external audit works to increase the ability to deliver accounting information, through the preparation of the final report of the auditor, which contains a disclosure of all the information contained in the financial statements