دور التدقيق الإلكتروني في الحد من ممارسة المحاسبة الإبداعية في المؤسسات الاقتصادية الجزائرية

الملخص EN

The research aims to highlight the role of accounting audit using information technology in limiting creative accounting, given that creative accounting is practiced with high professionalism by the accountant, so it requires the external auditor to also enjoy With the necessary professional competence so that he can discover creative applications in accounting and ensure the quality of financial information for its users.

To achieve the goal of the research, we studied the reality of the accounting information system in one of the Algerian economic institutions, We also suggested some advanced systems and programs that support auditors in the Algerian economic environment to accomplish their tasks with the required quality.

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At the end of the research, we reached a set of results and recommendations, the most important of which are: -The auditor's dependence on information technology in his work enables him to enhance the quality of financial information and addressing creative accounting.

- Paying attention to training and qualifying Algerian auditors to keep pace with technological development in order to detect creative accounting in a timely manner