أثر نظام الرقابة الداخلية على جودة التقارير المالية

Abstract

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