دور المراجعة الخارجية في تقييم نظام الرقابة الداخلية GMS دراسة ميدانية لشركة ذات أسهم المطاحن الكبرى للجنوب لولاية - بسكرة -

Abstract

This study seeks to know the role of the External audit in assessing internal control knowing that the internal source has graat effect on the internal control system, from the unriestegation of clata and the Accounting records our opinion neutral about the quality of accounting information and to give an insight about the concerned company with the auditing process . to achieve our study goals , we conducted a field study on the company with shares of “ Grand mills of the south “ at Biskra in a coordination with the External Audit office the supervison of the review process in the company under study, this study concluded with a set of results, the most important • The necessity of the adaptation of external audit as a tool to assess the system internal control, especially the lack of internal review of the company under study . • The external audit report is the final product of the field work of the external audit, it also represents the neutral technical opinion of the effectiveness and credibility of the internal control system . key words : External Audit, Internal Control System, Assessing internal system