Résumé:
This study deals with the following problem: What is the role of internal audit in improving the
quality of accounting information?
To achieve this goal, we provide a theoretical framework for the subject of the study, as well as
a practical framework represented in a field study of the institution of the distribution of building
materials Bmstganm this to see the reality of the accounting information system of the institution
under study Ludo t internal audit in improving this system, and we in our study to a group of the
most important results: that internal Auditor significant role in the confirmation of confidence in
the accounting piece of information especially where available qualifications is supported in it, and
the obligation to apply the standards and principles and the principles that govern the internal
audit, and the extent of the importance of the use of information technology in the review
mechanism to control the workers And the efficiency of the audit and hence the quality of
accounting information from the point of view of Auditors.
