واقع استخدام تكنولوجيا المعلومات في عملية التدقيق الداخلي لعينة من البنوك الجزائرية

الملخص EN

The main objective of the research is to identify the reality of the use of information technology and its role in activating the internal audit process, using the analytical descriptive method appropriate to the nature of the study, to collect the data A questionnaire was designed and distributed to a sample of 59 people working in the field of control and internal auditing of Algerian banks.

We also used the statistical program (SPSS) to analyze the data and test hypotheses.

The most important conclusion of the study is that the Algerian banks are in the right way to cope with the technological development and use of information technology in the audit process.

The study recommended that banks should appoint auditors who are competent and knowledgeable in the importance of using information technology to increase the efficiency and effectiveness of the audit process.

And give them training courses in the field of IT requirements.