This book comes in nine chapters, in which the author discusses the accounting information system and its relationship with internal auditing.

• Chapter One: Discusses the nature of internal auditing (concept, historical development, principles and assumptions, importance and objectives, services provided).
• Chapter Two: Covers the fundamentals of internal auditing (types, tools and methods, standards).
• Chapter Three: Focuses on organizing the internal audit function and the methodology for its performance.
• Chapter Four: Addresses the nature of the accounting information system.
• Chapter Five: Complements the fourth chapter, dealing with the fundamentals of the accounting information system.
• Chapter Six: Highlights the electronic accounting information system.
• Chapter Seven: Explores the internal control system.
• Chapter Eight: Centers on the role of the accounting information system.
• Chapter Nine: Examines the impact of using the electronic accounting information system.

Author: Dr. Mohamed Lamine Alloun

Publishing House: Dar Osama for Publishing & Distribution

Year of Publication: 2019

Number of Pages: 264

Cover Type: Hardcover

ISBN: 9789957647315