تقييم نظام المعلومات المحاسبية وفق اليات المراجعة الداخلية

Abstract

This study addresses the topic of evaluating the accounting information system according to the internal audit mechanisms of the importance of this system in monitoring various functional systems in the organization as the main source of data flows, which are inputs to the accounting information system and through a case study in the office of the governor of accounts in Mostaganem and this is to try to relationship Between the accounting information system and other functional systems where we have found that there is a direct relationship between the control and internal audit systems and the control of accounting information, whether in manual or automated systems.