تقييم الرقابة الداخلية وأثره على جودة المعلومات المحاسبية في المؤسسة الإقتصادية

Abstract

This study discussed and analyzed the impact of the evaluation of the internal control system on the quality of accounting information in the Algerian economic institution, which dealt with the concept of the internal control system as well as the concepts related to the evaluation of the internal control system and clarifying the concept of the quality of accounting information and the characteristics that make it good and effective . The descriptive analytical method was used in the study through the collection of primary and secondary data. The questionnaire was used and distributed to the study community. SPSS 20 and EXCEL 2007 were used in data analysis and hypothesis testing. The study has reached a number of results, the most important of which is that the institution's adoption of a structured internal control system ensures that it achieves its objectives in accordance with the procedures and policies. The evaluation of the internal control system contributes to obtaining an internal control system that is organized and effective, By the institution, and this effectively affects the improvement of the quality of accounting information. The main objective of the study is to ensure that the internal control system is regularly evaluated and evaluated in order to achieve the objectives set for achieving it, taking into consideration the internal control system evaluation process and the recommendations of the committees or bodies that conducted the evaluation. Research on other factors affecting the quality of accounting information, other than the internal control system.