الخلاصة:
This study discussed and analyzed the impact of the evaluation of the internal
control system on the quality of accounting information in the Algerian
economic institution, which dealt with the concept of the internal control system
as well as the concepts related to the evaluation of the internal control system
and clarifying the concept of the quality of accounting information and the
characteristics that make it good and effective .
The descriptive analytical method was used in the study through the collection
of primary and secondary data. The questionnaire was used and distributed to
the study community. SPSS 20 and EXCEL 2007 were used in data analysis and
hypothesis testing.
The study has reached a number of results, the most important of which is that
the institution's adoption of a structured internal control system ensures that it
achieves its objectives in accordance with the procedures and policies. The
evaluation of the internal control system contributes to obtaining an internal
control system that is organized and effective, By the institution, and this
effectively affects the improvement of the quality of accounting information.
The main objective of the study is to ensure that the internal control system is
regularly evaluated and evaluated in order to achieve the objectives set for
achieving it, taking into consideration the internal control system evaluation
process and the recommendations of the committees or bodies that conducted
the evaluation. Research on other factors affecting the quality of accounting
information, other than the internal control system.
