The role of the effective internal control system in assessing audit risk - A field study of a sample of account keepers and accountants for the state of Constantine.

This study aims to try to highlight the role of the effective internal control system in assessing audit risks, On a sample of account keepers and accountants, the study concluded that the effective internal control system contributes to providing the important pillars on which the audit risk assessment process depends, including a good understanding of the nature of the institution's activity, providing sufficient and appropriate evidence, in addition to choosing the appropriate inspection method. [ABSTRACT FROM AUTHOR]