لجان التدقيق و دورها في المؤسسة في ظل التطور المتسارع لفضاء الجريمة الإلكترونية

الملخص EN

with the rapid development of (ICT) Information & Communication Technology, A new type of crimes have emerged called the Cybercrimes, which has become the first and the most dangerous threat to the organizations, institutions and states data and information causing an increasing rate in their annual costs.

Accordingly, the audit committees have played the main role as consultative and supervisory institution to realize the organizations electronic security policy in order to struggle this new kind of crimes.

although, the attention to this kind of risks and the role of auditing committees in the Algerian organizations still far from the standards and procedures in which this phenomenon is managed compared with other organizations on the international level.

So, there is no controversy in the Algerian organizations between the various stakeholders that the policies related to the cybercrimes are absent due to the absence of audit committees, and the Algerian state still until now with no longer procedures that require commit organizations either private or public to take the necessary measures for the electronic security and the cyber crime fighting.