Evaluation of the internal accounting control system for social security funds for non-wage workers Under the financial accounting system

Authors

  • عادل سلماني جامعة الشهيد زيان عاشور الجلفة (الجزائر)

Keywords:

Accountinginternal control system, Accounting components, Accounting information system, Social insurance

Abstract

This study deals with the subject of the evaluation of the internalaccounting control system, where the Social Security Fundwasintroduced for non-action as a model for study for 2019.

The studyisbased on the clarification of the effectiveness of the accounting system and, to that end, the nature of the system shouldbehighlighted, the accounting components on whichitisbased, and the steps for itsevaluation.

In thisstudy, wefoundthat the goal of the accountinginternal control system is to achieve the credibility of financial reports, and thatits existence leads to trust in accounting outputs. 

Published

2023-11-13

How to Cite

سلماني ع. (2023). Evaluation of the internal accounting control system for social security funds for non-wage workers Under the financial accounting system. Khazzartech الاقتصاد الصناعي, 12(01), 562–587. Retrieved from https://journals.univ-batna.dz/index.php/khazzartech/article/view/2663

Issue

Section

المقالات