دور تدقيق نظم المعلومات في تقييم نظام الرقابة الداخلي الإلكتروني دراسة حالة مؤسسة اتصالات الجزائر

Abstract

The importance of this study lies in the knowledge of the extent to which information systems auditing contributes to the evaluation of the internal electronic control system. The reliance on information systems in order to control and evaluate the internal electronic control system in order to be more effective and guided in a way that serves the nature of the organization and its activity without negligence The goals controlled by the institution to reach them completely. For this purpose, we conducted this study in order to familiarize ourselves with the controls and procedures in the field of information systems based on the latest technology and the latest findings of the auditors in this field in order to evaluate and express an opinion on the efficiency of the information systems used and used in the institution in supporting and Improved internal control system. In this study, we relied on the descriptive approach in the theoretical aspect of the study. In the practical aspect, we relied on the midwife and the questionnaire by a random sample of officials and professionals who carry out this audit and electronic monitoring activity in Algeria Telecom and Algeria Post for the state of Ghardaia. The study concluded that the audit of the information systems on a daily basis especially helps in the efficiency and effectiveness of the internal control system very significantly in the company Algeria Telecom and Algeria Post for the state of Ghardaia.