مجلة الإقتصاد الجديد
Volume 13, Numéro 2, Pages 898-917
The external audit is witnessing an important development in line with the availability of the adopted IT systems and modern technologies. The auditing profession has increased the challenges of the modern technology environment after being shortened in the recent past in a purely traditional environment. In the IT environment, which is adopted by most institutions, it became inevitable. The research examines the challenges of the external auditing profession in the field of IT, and aims to know the reality of external auditing Algerian companies in light of growing IT revolution. The effectiveness and consistency of the external auditor with this development, how this evolving environment has increased the efficiency of the performance of the accounting information system, the extent to which the audit methods and procedures have been improved, the velocity and accuracy of the audit work, potential and associated cost.
External audit; Information Technology (IT); Accounting System; Information system
سليني محمد الصغير
بن تغري موسى