مخاطر استخدام نظم المعلومات المحاسبية الإلكترونية و أثرها على فاعلية المراجعة في الجزائر

الملخص EN

The study aims to highlight the accounting information systems in electronic environment, and to measure the impact of risks of using these systems on the effectiveness of audit in Algeria.

To achieve this aim,both researchers had adopted a descriptive analytical approach where they had divided this study into two parts: a theoretical part, by using various sources related, and a practical partthat depends on analysing through (SPSS) to the results of the questionnaire that were distributed onseveral internal and external Algerian audit offices.

The study showed that there was a significant statistical Impact of using electronic accounting information systems on the Effectiveness of auditing in Algeria; This Impact is distributed on different levels between environmental risks and data processing risks (input, data operating and output) .

The study made a number of recommendations most notably: The Algerian Economic Organization recuitea group of auditors, who are familiar with the importance of electronic accounting information systems, raise attention to its risks, and also develop policies and preventive measures to reduce it.