تطور أساليب التدقيق الداخلي في ظل التكنولوجيا الحديثة

Abstract

This study aims to shed light on the development of internal auditing methods in light of modern technology within Algerian enterprises. It seeks to highlight the impact of adopting modern technical solutions and information systems on activating and modernizing internal auditing practices, and to analyse how these digital tools contribute to enhancing control performance quality and improving risk assessment effectively. To achieve these objectives, the study adopts two approaches: a descriptive theoretical approach for the conceptual framework, and an applied approach based on the quantitative method, using a questionnaire distributed to a sample of 30 individuals working in financial, accounting, and auditing roles within the studied enterprises. The results, analysed using SPSS software, revealed a statistically significant positive impact of modern technology on developing internal auditing methods and accelerating data examination. However, the empirical reality shows variance in digital adaptation levels due to obstacles related to insufficient training and continuous technical support. The study recommends the necessity of formulating a clear organizational strategy to support digital transformation in audit departments, including upgrading software infrastructure and intensifying specialized training courses to raise the digital competence of human resources, with the aim of improving control reports' reliability and activating corporate governance.