قياس اثر استخدام نظام معلومات محاسبي الكتروني في تحسين عملية التدقيق الداخلي بشركات المساهمة الجزائرية

Abstract

The study aimed to highlight the role of the electronic accounting information system in improving the internal audit process of Algerian joint stock companies in the Great Mills Foundation for the South in Biskra, where the questionnaire was used as a tool to collect data on the variables of the study, where it was distributed to the target sample, included 40 forms, distributed to the employees of the Great Mills Foundation for the South in Sakra, and the program SPSS was used in order to test the validity of hypotheses. The study concluded that there is a positive relationship between the electronic accounting information system and the internal audit process, through its outputs, which are the means on which the internal auditor depends.