التحديات التي تواجه ممارسي مهنة التدقيق في ظل البيئة الإلكترونية: دراسة ميدانية

Abstract EN

This study aimed at identifying the challenges that auditing practitioners face in e-environment in Algeria.

To achieve this, a total of 43 questionnaires have been collected using convenience sampling.

The results revealed that the most important challenges can facing auditing are the following: (1) difficulty of verifying the reliability of electronic financial data; (2) difficulty of detecting manipulation of electronic accounting information; (3) difficulties related to the lack of efficiency of auditors in the electronic work environment; (4) difficulty of verifying the electronic data source for financial transactions; and (5) difficulties related to the ence of legislations regulating of the electronic auditing profession.

Finally, based on study results, we made some recommendations that can help for overcoming these challenges.