مدى تأثير نظام المعلومات الإلكتروني على أعمال التدقيق و الاعتماد على تكنولوجيا المعلومات في عملية التدقيق : دراسة استطلاعية

Abstract EN

The objective of this study is to highlight the impact of electronic information systems in the company on the audit works, by focusing on the auditor's collection of evidence and his assessment of the risks of auditing in the electronic environment.

In order to achieve this objective, we have established a survey distributed to chartered accountants, external auditor and university professors in Algeria.

In the light of the findings, we concluded that the adoption of electronic information systems by the institution under auditing and the inadequacy of the auditor's qualification of information technology raises the risk of auditing, especially the risk of discovery related to it, which requires the tightening of audit procedures, the use of modern audit tools audit software, and the formation of the auditor to be qualified enough to keep pace with these systems and adapt to developments.

On the other hand, the auditor suffers from collecting adequate and appropriate evidence from the electronic environment because of its relation to time.

It is easy to remove it from the auditor's place, and the ence of a legal and legislative framework to rely on him to give his final opinion.