Contribution of Internal Auditing to the Effectiveness of the Accounting Information System

Krim, Faycal; Mezhoud, Abdelmadjid; Lachelache, Aicha

مجلة الدراسات القانونية والاقتصادية
Volume 8, Numéro 2, Pages 1362-1379
2025-12-20

Contribution Of Internal Auditing To The Effectiveness Of The Accounting Information System

Authors : Krim Faycal . Mezhoud Abdelmadjid . Lachelache Aicha .

Abstract

This study aimed to demonstrate the significance of the role played by internal auditing in assisting and supporting effective internal control within an organization. It also highlighted the importance of the accounting information system as a part of the internal control system. Furthermore, the necessity of auditing processes was emphasized to achieve the embodiment of an efficient system capable of identifying and addressing deviations. The study stressed the importance of increasing awareness within institutions about the seriousness of this matter at the present time. The study utilized a questionnaire consisting of 20 items that explored the relationship between the study variables. The study sample consisted of 45 academics and professionals in the field. Consequently, the study concluded by illustrating the extent to which internal auditing contributes to evaluating the effectiveness of the accounting information system.