دور تكنولوجيا المعلومات في تحسين جودة التدقيق الداخلي : دراسة حالة المؤسسات المالية لولاية الجزائر العاصمة

الملخص EN

This study aimed at identifying the role of information technology to improve the quality of internal auditing process.

To achieve this objective, a descriptive analytical approach was used to conduct this study.

A questionnaire was designed and distributed to the population of the study that consists of the internal auditors working in the Banks, Financial Institution, and Insurance companies located in Algiers province.

This study relied on information technology as independent variable and it effect in quality of the audit as dependent variable.

This study concluded a number of findings, the most important of which is: there is a significant statistical effect of using information technology (computerize technique, scientific and practical experience, and skills development) in improving the quality of internal auditing.