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Le rôle du contrôle interne dans l’amélioration de la qualité de l’information financière, cas d’un échantillon d’entreprises algériennes

Dr. Maghnem Mohamed, Pr. Berrag Mohamed

Abstract:
This research aims to study the contribution of internal control in improving the quality of financial information. To achieve this objective, a questionnaire was designed and administered to a sample of 60 Algerian companies. The statistical tools were used for data analysis and hypothesis testing using the “SPSS” program. The study had demonstrated the contribution of the internal control system in improving the quality of financial information in the companies under study.
Keywords: Internal control; financial information; quality of financial information; transparency of financial information.
Jel Classification Codes : G3, M1.