Measuring the impact of the electronic accounting information system environment on the internal control system and its impact on the use of electronic auditing techniques from the point of view of a sample of accounting experts and auditors in Algeria
Keywords:
Information technology risks, Accounting information systems, Internal control, Electronic auditing, Auditing methodsAbstract
This study aimed to shed light on the risks threatening the security and integrity of electronic accounting information systems and to measure their impact on the internal control system, with a focus on identifying the methods and techniques of auditing in an information technology environment. To achieve the study's objectives, a questionnaire was adopted as the primary tool for collecting primary data, based on the theoretical framework and previous studies. A total of 120 responses were collected through the random distribution of electronic questionnaires to a community of accounting experts and auditors active in Algeria. A simple random sample was selected from this community, after which the quantitative data collected were processed through structural equation modeling using the partial least squares (PLS-SEM) method and relying on the SmartPLS 4 software. The study reached several recommendations, most notably emphasizing the use of electronic accounting information systems by Algerian organizations while noting the risks arising from these systems as they affect the effectiveness of internal control procedures, which in turn affect auditing methods and techniques. Additionally, the study highlighted the need for auditors to complement their professional knowledge and audit practice by acquiring some information technology skills to address its risks.
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Copyright (c) 2024 Boussaid Yamina, Zeynab Sidamor

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