المراجعة المستمرة مدخلا مناسبا لتدعيم تطبيق مبادئ حوكمة الشركات : دراسة حالة الشركات العاملة في بيئة إلكترونية في الجزائر

Abstract EN

This study aims to highlight the role of continuous electronic audit in promoting the application of corporate governance principles as a new entry point for audit practice in an electronic environment, To achieve the objective of the study, the analytical descriptive approach was relied upon by addressing the theoretical literature of both the principles of corporate governance and the continuous electronic audit approach.

To validate the study's hypotheses, a questionnaire was designed and distributed to the sample of the study.

The study found that continuous review effectively contributes to the principles of corporate governance, By providing a neutral technical opinion on the validity of financial reports and information prepared under immediate accounting information systems, It is posted on the organization's website.