دور نظام الرقابة الداخلية في تفعيل نظام المعلومات المحاسبي

Abstract

This study aimed at mentioning the role of the internal control system in activating in the accounting information system of the National Electricity and Gas Distribution Corporation (SONALGAZ), and this was the main research problem. This role is measured by the company ability of adopting a well formed accounting system through the method of preparation, the restriction of accounting processes and the compliance of accounting rules . The need for the information system has emerged in the field of control since ancient times, without the existence of some kind of control, it would become difficult for the company to protect its assets or depend on their records. In order to explain the theoretical part more, we reviewed the literary explanation of the basic concepts of the internal control system and the accounting information system. In terms of application, we presented the company as a case study. The organizational structure of SONELGAZ was analyzed with a focus on finance and accounting. The company has a very important role in the national economy and its products are considered the vital source of economic sector.