الخلاصة:
The importance of this study lies in the knowledge of the extent to which information
systems auditing contributes to the evaluation of the internal electronic control system. The
reliance on information systems in order to control and evaluate the internal electronic control
system in order to be more effective and guided in a way that serves the nature of the
organization and its activity without negligence The goals controlled by the institution to reach
them completely.
For this purpose, we conducted this study in order to familiarize ourselves with the
controls and procedures in the field of information systems based on the latest technology and
the latest findings of the auditors in this field in order to evaluate and express an opinion on the
efficiency of the information systems used and used in the institution in supporting and
Improved internal control system.
In this study, we relied on the descriptive approach in the theoretical aspect of the
study. In the practical aspect, we relied on the midwife and the questionnaire by a random
sample of officials and professionals who carry out this audit and electronic monitoring activity
in Algeria Telecom and Algeria Post for the state of Ghardaia.
The study concluded that the audit of the information systems on a daily basis
especially helps in the efficiency and effectiveness of the internal control system very
significantly in the company Algeria Telecom and Algeria Post for the state of Ghardaia.
