دورإستخدام الأتمتة المحاسبية في تحسين الرقابة الداخلية للمؤسسة - دراسة حالة مؤسسة توزيع الكهرباء والغاز بالمدية

Abstract

The core of conducting this research is to give the enlightenment of the effective role of accounting information automation in improving the internal control of the institution and to highlight the most important computerized information technologies that in turn lead to improving the internal control of the institution. In order to find out the sample under study, we designed a questionnaire and distributed it to a sample from the Directorate of Electricity and Gas Distribution in Medea to know their point of view on the problem of this study. Lastly, the findings we obtained indicate that the widespread use of computerized accounting in the activities of the institution under study, in addition to the fact that its internal control system is efficient and effective, and that the automation accounting information has a role in the effectiveness of the internal control of the Sonelgaz Foundation in Medea.