أثر نظام الرقابة الداخلية على جودة التقارير المالية: دراسة حالة مؤسسة الاتصالات الجزائر مستغانم

الموضوعات

اقتصاد

الملخص

روابط وملفات

التعريف والنوع

رقم الوثيقة

07486e45-9155-492e-a829-9b2a0723ff20

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

ماستر (LMD)

نوع الملف

pdf text

أسماء الملفات

2143531_1.pdf

بيانات النشر

ألقاب المؤلفين

[{"name_ar":" نصيرة حورية","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"ولد سعيد","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر نظام الرقابة الداخلية على جودة التقارير المالية: دراسة حالة مؤسسة الاتصالات الجزائر مستغانم

المحتوى والصفحات

عدد الصفحات

92

ترجمة الملخص

the study delat withe the impact of internal control system on the quality offinancial reporte , where the problem of the study was to evaluate theeffectiveness of the internal contrôle system from the point of view of theexternal auditor , and how to obtain all the evidence that enables him toconduct the initial examination of the internal control system to assess thereliability of it , when the auditor’s expression of his technical opinion onthe extent of the honesty and fairness of the financial reports ,and it alsoaimed to know the impact of the control environment and its componentscontrol activities and risk asssessment on the characteristics of accountinginformation ( appropriateness of information , honest , representationsusceptibility to tampering and comprison ) . the descriptive analyticalapproach was used , and the study reached many results , including theexistance of a relationship between the control tools ( controllingenvironment , controlactivities , risk assessment , informtion andcommunication . Monitoring and internal control ) and the quality offinancial reports ( appropriateness of information , honest representation ofinformation , comprehension , comparability ) in the algeria telecomcorporation , as well as it became clearthat the control system used in thatinstition is effective and it needs to devlop procedures , and there is aspeparation in duties , the distribution of powers and responsibilities , andthe financial statements are free from distortions and presented in a clearand suspicious manner .Audit quality ،Quality of financial statements. Quality of financial

كلمات الباحثين

dc.contributor.author مفلاح, نصيرة حورية dc.date.accessioned 2022-10-17T102710Z dc.date.available 2022-10-17T102710Z dc.date.issued 2022 dc.identifier.uri http//e-biblio.univ-mosta.dz/handle/123456789/22019 dc.description.abstract the study delat withe the impact of internal control system on the quality offinancial reporte , where the problem of the study was to evaluate theeffectiveness of the internal contrôle system from the point of view of theexternal auditor , and how to obtain all the evidence that enables him toconduct the initial examination of the internal control system to assess thereliability of it , when the auditor’s expression of his technical opinion onthe extent of the honesty and fairness of the financial reports ,and it alsoaimed to know the impact of the control environment and its componentscontrol activities and risk asssessment on the characteristics of accountinginformation ( appropriateness of information , honest , representationsusceptibility to tampering and comprison ) . the descriptive analyticalapproach was used , and the study reached many results , including theexistance of a relationship between the control tools ( controllingenvironment , controlactivities , risk assessment , informtion andcommunication . Monitoring and internal control ) and the quality offinancial reports ( appropriateness of information , honest representation ofinformation , comprehension , comparability ) in the algeria telecomcorporation , as well as it became clearthat the control system used in thatinstition is effective and it needs to devlop procedures , and there is aspeparation in duties , the distribution of powers and responsibilities , andthe financial statements are free from distortions and presented in a clearand suspicious manner .Audit quality ،Quality of financial statements. Quality of financial dc.language.iso other

إشراف وإعداد

الإشراف

ولد سعيد

الإعداد

نصيرة حورية

الاقتباسات الببليوغرافية