تحديات المراجعة الخارجية في ظل البيئة الإلكترونية بالجزائر : دراسة ميدانية

الملخص EN

This paper focuses on the study of the challenges and problems facing external auditing in the electronic environment.

this article aims to study the stakes and the problems of the external audit in the electronic environment in Algeria, while the business world is active at the time of the digital revolution subjected to a technology with rapid renewal.

this paper discusses internal control problems caused by the use of electronic systems for processing accounting data as well as the challenges facing the audit profession as a result of the rapid expansion of the E-commerce.

it also highlights the most significant challenges imposed by information technology on the audit profession in general and external audit in particular., to do this, a descriptive analytical approach was used.

a questionnaire constructed on the basis of earlier and a theoretical study was distributed to a sample of external auditors in Algeria.

a set of conclusions was reached, the most important of which is the need to train external auditors and develop their skills, particularly in the field of information technology, so that they can audit the accounts of the company operating in the electronic environment.