Résumé:
This study addresses the topic of evaluating the accounting information system
according to the internal audit mechanisms of the importance of this system in
monitoring various functional systems in the organization as the main source of data
flows, which are inputs to the accounting information system and through a case study
in the office of the governor of accounts in Mostaganem and this is to try to
relationship Between the accounting information system and other functional systems
where we have found that there is a direct relationship between the control and internal
audit systems and the control of accounting information, whether in manual or
automated systems.
