وكالة الأغواط BNA تأهيل التدقيق الداخلي في ظل التشغيل الإلكتروني دراسة ميدانية بالبنك الوطني

Abstract

The objective of this study is to clarify the role of the external auditor in the light of electronic data accounting and the acceleration of information technology and software, which requireshim to adapt and respond to these changes through familiarity with the propermethodology and methods under international auditing standards, Accounting by company.