دور تدقيق تكنولوجيا المعلومات في تحسين جوددة نظام الرقابة الداخلية في البنوك التجارية الجزائرية

Abstract

This study aims to identifying the role of IT audit in improving the quality of the internal control system in Algerian commercial banks. In order to achieve these objectives, a questionnaire consisting of (4) parts of the theoretical framework and previous studies was designed according to the objectives of the study : Financial Managers, Internal Auditors, and Computer Staff. 60 of theme distributed, 59 of which were valid for analysis and testing. This study was based on the independent variable, the IT audit and the dependent variable, the internal control system ، The hypotheses were tested using the appropriate statistical methods. The study reached a number of results, the most important of its: There is a statistically significant impact of the audit of information technology in improving the quality of the internal control system in the Algerian commercial banks. The study recommended the need to work and increase the interest in training and development to keep abreast of the latest developments, both administratively or in the field of auditing the information technology because it helps them to develop internal control systems and the purpose of design