دور نظام المعلومات الإلكتروني في تفعيل النظام الرقابي في شركات التأمين الجزائرية

الملخص EN

The study seeks to identify the role of the electronic information system in activating control mechanisms in the Algerian insurance companies through a survey study of a number of active insurance companies in the Algerian insurance market.

The study sample consists of a group of employees in Algerian insurance companies (Managers, accountants, internal auditors, head of departments as well as inspectors and some employees in the Insurance Directorate of the Ministry of Finance).

The questionnaire was distributed to insurance and/or reinsurance companies including private insurance companies where these companies represent a percentage of 78,34% of the study sample and the rate of 21,66% represent some executives and employees of the Insurance Directorate of the Ministry of Finance.

The study concluded with a set of results which empasized the impact of the electronic information system in insurance companies on its contol mechanisms where Algerian Insurance Companies have an effective internal control and audit system, and as it is demonstrated by the result of the field study, Algerian Insurance Companies are subject to a constant control from various foreign regulators.