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| Titre : | دور محافظ الحسابات في تفعيل نظام الرقابة الداخلية | | Type de document : | texte imprimé | | Auteurs : | اية مقري, Auteur ; دمدوم خيرة, Auteur ; هاجر زرارقي, Directeur de thèse | | Editeur : | كلية العلوم الاقتصادية والتجارية وعلوم التسيير جامعة فرحات عباس سطيف1 الجزائر | | Année de publication : | 2025 | | ISBN/ISSN/EAN : | TH/M5294 | | Langues : | Arabe | | Résumé : | Evaluating the internal control system is considered an integral part of the auditor’s tasks, as he relies on many methods and tools within solid strategies, This evaluation allows for the preparation of a written report in which his technical and impartial opinion on the effectiveness of the internal control system is highlighted, while providing specific recommendations to improve this system by the institution.
This study dealt with "the role of the external auditor in activating the internal control system" and aimed to highlight the importance of the external auditor having high professional competence that enables him to accurately analyze the internal control system and discover weak points and potential risks.
In order to delve deeper and cover the aspects of the topic, we used the descriptive method in its analytical and questionnaire method. With the aim of nswering the problem of the research, this study continued to highlight the role played by the external auditor in strengthening the internal control system and ensuring its effectiveness in the organization through his careful evaluation of the system | | En ligne : | https://drive.google.com/file/d/1oM5V4iDMTbpVyWP36Qlcg3SthAMJcCfC/view?usp=drive [...] |
دور محافظ الحسابات في تفعيل نظام الرقابة الداخلية [texte imprimé] / اية مقري, Auteur ; دمدوم خيرة, Auteur ; هاجر زرارقي, Directeur de thèse . - [S.l.] : كلية العلوم الاقتصادية والتجارية وعلوم التسيير جامعة فرحات عباس سطيف1 الجزائر, 2025. ISSN : TH/M5294 Langues : Arabe | Résumé : | Evaluating the internal control system is considered an integral part of the auditor’s tasks, as he relies on many methods and tools within solid strategies, This evaluation allows for the preparation of a written report in which his technical and impartial opinion on the effectiveness of the internal control system is highlighted, while providing specific recommendations to improve this system by the institution.
This study dealt with "the role of the external auditor in activating the internal control system" and aimed to highlight the importance of the external auditor having high professional competence that enables him to accurately analyze the internal control system and discover weak points and potential risks.
In order to delve deeper and cover the aspects of the topic, we used the descriptive method in its analytical and questionnaire method. With the aim of nswering the problem of the research, this study continued to highlight the role played by the external auditor in strengthening the internal control system and ensuring its effectiveness in the organization through his careful evaluation of the system | | En ligne : | https://drive.google.com/file/d/1oM5V4iDMTbpVyWP36Qlcg3SthAMJcCfC/view?usp=drive [...] |
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