واقع تطبيق أساليب الرقابة الداخلية في ظل بيئة تكنولوجيا المعلومات في البنوك التجارية : دراسة ميدانية لوكالات البنوك العمومية الجزائرية (ولاية تبسة)‎

الملخص EN

This research highlights the impact of the use of Information Technology on the methods of control in the Algerian Public Banks in Tebessa, the Auditing process is divided into General Audit and an Applied Audit, we used in this study the descriptive analytical method and style of Questionnaire to collect Data.

The results showed that agency of banks are applying the general control procedures, but there is some weakness in the application of these procedures.

The application control procedures are applied properly.

the study also concluded a many recommendations, Notably: the Necessity to adopt the Bank of Algeria laws and regulations support the methods of Information Technology related to The effectiveness of internal control in Banks.