تأثيرات تكنولوجيا المعلومات على تحسين مهنة المدقق الداخلي : دراسة حالة عينة من المؤسسات الاقتصادية الجزائرية

Abstract EN

This study aimed to identify the effects of information technology on improving the profession of internal auditor by addressing the elements of information technology, In order to achieve the goal of the study and to project the theoretical side on the scientific reality, we collected the necessary information by distributing a questionnaire that allows to know the opinion of the internal auditors and accountants on this matter.

The size of the sample used was 40 individuals, and the statistical packages program was used to analyze their answers.

The study concluded that the use of expert systems by internal auditors enables them to speed up in carrying out the evaluation of the effectiveness of internal control and thus making the right decision.