دور المراجعة الداخالية في تحسين جودة المعلومات المحاسبية

Abstract

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.