Résumé:
the study delat withe the impact of internal control system on the quality of
financial reporte , where the problem of the study was to evaluate the
effectiveness of the internal contrôle system from the point of view of the
external auditor , and how to obtain all the evidence that enables him to
conduct the initial examination of the internal control system to assess the
reliability of it , when the auditor’s expression of his technical opinion on
the extent of the honesty and fairness of the financial reports ,and it also
aimed to know the impact of the control environment and its components
control activities and risk asssessment on the characteristics of accounting
information ( appropriateness of information , honest , representation
susceptibility to tampering and comprison ) . the descriptive analytical
approach was used , and the study reached many results , including the
existance of a relationship between the control tools ( controlling
environment , controlactivities , risk assessment , informtion and
communication . Monitoring and internal control ) and the quality of
financial reports ( appropriateness of information , honest representation of
information , comprehension , comparability ) in the algeria telecom
corporation , as well as it became clearthat the control system used in that
instition is effective and it needs to devlop procedures , and there is a
speparation in duties , the distribution of powers and responsibilities , and
the financial statements are free from distortions and presented in a clear
and suspicious manner .
Audit quality ،Quality of financial statements. Quality of financial
