أثر استخدام تكنولوجيا المعلومات في تطوير مهنة المراجعة الخارجية في الجزائر : دراسة ميدانية لعينة من محافظي الحسابات و الخبراء المحاسبين بورقلة

الملخص EN

This study aims to highlight the effect of using information technology on developing the profession of external auditing in Algeria.

To achieve this goal, we conducted a field study on a sample of External Auditor working in the wilaya of Ouargla, through the design of a questionnaire form, where 60 forms were distributed using the random sample method of which 55 were subject to analysis, and the study data were processed using the SPSS program.

The study concluded that there is an urgent need for the use of information technology in the profession of external auditing, in addition to the contribution of information technology to the development of the profession of external auditing by facilitating the audit process and ensuring the correctness of operations with less cost and effort, however deification must be introduced into the profession of external auditing in Algeria.

And also to provide scientific knowledge and training courses to be able to deal with this information technology.