مكانة تكنولوجيا المعلومات في المحاسبة المالية في الجزائر و أثرها على مهنة المراجعة القانونية

الملخص EN

The status of information technology in the financial accounting in algeria and its impact on the profession of legal audit.

Anyone who has followed the accounting history finds that it developed according to the passage of time and the users' increased need for its information, from only bookkeeping to a stand-alone information system, with information technology in the enterprise environment; accounting information system has changed to another pattern which ,in its basis, depends on information technology to become electronic accounting information system, considering the close link between accounting profession and legal audit profession in Algeria, this change will affect indirectly the legal audit profession.

To deal with the information technology’s environment in Accounting, Algeria has issued Executive Decree n°09-110 dated April 7,2009 to define the conditions and ways of keeping financial accounting by computing.

But it overlooked the consideration of the inclusion of 10-01 law to the laws relating to the auditing of information systems, which led to the existence of imbalances between accounting laws and legal audit in Algeria