https://dspace.univ-ouargla.dz/jspui/handle/123456789/31087 2026-04-22T00:32:54Z 2026-04-22T00:32:54Z مصطفى كويسي https://dspace.univ-ouargla.dz/jspui/handle/123456789/31262 2022-11-03T10:07:35Z 2022-06-30T00:00:00Z

Titre: The impact of the use of information technology on the efficiency of the accounting information system Auteur(s): مصطفى كويسي Résumé: This study aimed to identify the extent of the impact of the use of information technology on the accounting information system, and the study concluded that there is a direct and positive effect between these two, according to the results obtained for the studied sample, which generally agreed that there is an effect of using information technology on the accounting information system and There is no strong impact on the efficiency requirements of the accounting information system, and this is due to the lack of the sample studied as insufficient as 50% were on vacation due to the epidemic that afflicted the country, so the results obtained were in this way. This study recommended the necessity of working on the existence of strict and targeted training courses for employees, control and implementation personnel, to better control and implement the programs and applications accompanying the updated and advanced devices. Accountant information Description: Algerian Studies of Accounting and Financial Review

2022-06-30T00:00:00Z عبد اللطيف طيبي https://dspace.univ-ouargla.dz/jspui/handle/123456789/31261 2022-11-03T10:06:06Z 2022-06-30T00:00:00Z

Titre: Evaluating the performance of Saudi banking institutions by adopting the return on equity model during the period 1995-2015 Auteur(s): عبد اللطيف طيبي Résumé: The study aims to assess the banking efficiency of Saudi banking institutions, Islamic and conventional, with a complete survey of banks active in Saudi Arabia, using the return on equity index as an integrated model for performance evaluation, as an integrated indicator to describe and measure the reciprocal relationship between return and risk, in order to study the dual effect of efficiency in managing The costs and productivity of assets depend on the profitability of the assets, or the return on assets index. Among the results of the study, the major banks enjoy good financial performance based on the profits achieved as a result of approval between cost management and the level of productivity achieved, followed by middle banks and then newly emerging banks Description: Algerian Studies of Accounting and Financial Review

2022-06-30T00:00:00Z رشيد حفصي https://dspace.univ-ouargla.dz/jspui/handle/123456789/31260 2022-11-03T10:04:30Z 2022-06-30T00:00:00Z

Titre: Factors affecting audit quality from the external auditor's Auteur(s): رشيد حفصي Résumé: This study aims to uncover the factors affecting the quality of the audit from the point of view of external auditors in the state of Ouargla, and to achieve the goal of the study and test hypotheses, the researcher relied on the descriptive and analytical approach in the theoretical side and on the questionnaire form in the field application side where a questionnaire form was designed and distributed by a group of The external auditors in the state of Ouargla, and after retrieving them, we carried out the screening process and took the questionnaires valid for analysis, which amounted to 34 questionnaires valid for analysis, on which the statistical tests of the crisis were conducted using the spss progra.. The study concluded that there is a positive and significant relationship between the external audit quality factors, and the study also found statistically significant differences between the review quality factors and scientific qualification attributable to the independence and objectivity factors, and the factors related to the review team, while there are statistically significant differences between the audit quality factors. On the one hand, each of the practice position and professional experience on the other hand is due to factors related to the audit team Description: Algerian Studies of Accounting and Financial Review

2022-06-30T00:00:00Z كرار محمد حسن محمد https://dspace.univ-ouargla.dz/jspui/handle/123456789/31259 2022-11-03T10:02:43Z 2022-06-30T00:00:00Z

Titre: The Role of Internal Audit in Strengthening Corporate Governance Auteur(s): كرار محمد حسن محمد Résumé: The study dealt with the role of internal audit in strengthening corporate governance in Giad Industrial Group working in Sudan, by identifying the impact of the efficiency of internal audit in activating the role of corporate governance, and identifying the impact of the independence of the internal auditor in terms of appointment and non-participation company upon his oversight role, which supports the corporate governance system. In order to achieve the aims of the study, three hypotheses were tested: there the impact of efficiency’s internal auditor in verbalizing of the corporate governance system, there the impact of independence’s internal auditor in verbalizing of the corporate governance system, and there the impact quality’s internal auditor in verbalizing of the corporate governance system. The study followed the descriptive analytical method. The study population was represented by auditors and administrators working in the Giad Industrial Group, and the study sample was randomly selected from the population, their (60) questionnaires were distributed and (48) questionnaires were valid for analysis, as 80%, by using Statistical Package for Social Sciences. The study concluded to a number of findings confirm reliability of the hypotheses as follows: Corporate governance ensures accurate and full disclosure, by providing information on the company's financial and operations results. The role of internal audit in activating corporate governance depends on the necessity of having a common understanding of the internal auditors and the parties benefiting from the corporate governance of how to make the internal audit an activity that add-value to the company and protects their rights The study reached the following recommendation: that the necessity of working on publishing the culture of corporate governance among of all parties related to the company by issuing paper and electronic pamphlets and brochures that contain the rules and foundations necessary to improve performance Description: Algerian Studies of Accounting and Financial Review

2022-06-30T00:00:00Z