Résumé:
his study aimed to know the account portfolios, the conditions for practicing the profession
and the professional performance standards in Algeria, its tasks and responsibilities, and its
relationship to the internal control system in the institution, as examining and evaluating the internal
control system is the responsibility of the account portfolios, as it is one of the tools for protecting
and developing the firm's financial assets.
Where the study dealt with the concept of account portfolios, its tasks and responsibilities,
then the internal control system, its components, characteristics and components, and we
demonstrated the relationship that links the account portfolios to the internal control system. .
The study concluded that account portfolios can discover errors and imbalances in this system,
and have a major role in examining the accuracy and quality of the system, and it also helps to
improve and activate the quality of financial statements in institutions.
