تأثير نظام المعلومات المحاسبي في أداء التدقيق الداخلي

Abstract

Appropriate accounting information system considered one of the most essential elements of an effective internal control system, if it works according to clear methods and stages stipulated legally with accurate and strict principles, it will make the internal audit process smoother with the best performance and the lowest cost. This study aims to highlight the role of accounting information system in improving and activating internal audit in the economic institution,(case study Office of Promotion and Estate Management of MOSTAGANEM), in order to understand the various aspects of the subject and expose its dimensions deeply through fields visits, regarding the field study tools, the study adopted interview, observation, survey, study and analysis of various documents and data related to the institution. This study concluded that the degree of understanding and awareness of the internal auditor to the implementation of objectives and procedures of the accounting information system and the internal control system which applied in the institution, will enable auditor from planning , supervision, and determining the nature and extent of dependable evidence to be obtained, and select the most appropriate audit tools, and the preliminary assessment of the various hazards that can be experienced in the performance of his functions, which allows him to limit the tests to be conducted by placing a well-planned program leads to regularity, accuracy and achieving objectives without losing time and effort, furthermore, establishing and developing an internal audit plan allows him to perform functions effectively with the lowest possible cost