Contribution of the Information Technology Audit in Achieving the Quality of the Electronic Accounting System: Evidence from the Algerian Banking Sector
International Journal of Economics, Finance and Management Sciences
Volume 4, Issue 2, April 2016, Pages: 46-51
Received: Feb. 14, 2016; Accepted: Feb. 23, 2016; Published: Mar. 4, 2016
Views 4787      Downloads 152
Mostéfaoui Sofiane, Department of Management Sciences, University of Adrar, Adrar, Algeria
Hamimeche Nardjes, Department of Management Sciences, University of Adrar, Adrar, Algeria
Akacem Omar, Laboratory of Afro-Algerian Economic Integration, University of Adrar, Adrar, Algeria
Article Tools
Follow on us
The banking sector occupies a central position in the economy. This consideration stems from the roles and the responsibilities assumed by this institution. Therefore, the consolidation of the system comprising the banking and other financial institutions by all kinds of technology and information becomes more than a necessity in an attempt to improve the quality of the services provided in one hand and to strengthen the banking organization per se at the other. The latter objective is ensured by different mechanisms. One of these is the auditing mechanism. The paper sheds light on the impact of the information technology audit in increasing the quality of the bank accounting system. The study shows that the acquisition of the modern technology is not based only on feasibility, but in response to the requirement of the competition and the customers' satisfaction.
Audit, Information Technology System, Electronic Accounting System, Algerian Banking Sector
To cite this article
Mostéfaoui Sofiane, Hamimeche Nardjes, Akacem Omar, Contribution of the Information Technology Audit in Achieving the Quality of the Electronic Accounting System: Evidence from the Algerian Banking Sector, International Journal of Economics, Finance and Management Sciences. Vol. 4, No. 2, 2016, pp. 46-51. doi: 10.11648/j.ijefm.20160402.12
Copyright © 2016 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Andrew F. Brimmer. (1971), Central Banking and Economic Development: The Record of Innovation, Journal of money, Credit and Banking 3(4): 780-792
Andreas Hellmann. (2016), The Role of Accounting in Behavioral Finance, Journal of Behavioral and Experimental Finance 9: 39-42
AntónioTrigo, Fernando Belfo and Raquel Pérez Estébanez. (2014), Accounting Information Systems: The Challenge of the Real-Time Reporting, Procedia Technology 16: 118-127
Been-Lon Chen 2006, Economic Growth with an Optimal Public Spending Composition, Oxford Economic Papers 58 (1): 123-136
Blake Ives and Sirkka L. Jarvenpaa 1991, Applications of Global Information Technology: Key Issues for Management, MIS Quarterly 15(1): 33-49
Carl Shapiro and Hal R. Varian. (1999), Information Rules: A Strategic Guide to the Network economy, Harvard Business School Press, Boston Massachusetts
D. Seese, C. Weinhardt and F. Schlottmann. (2008), Handbook of Information Technology in Finance, Springer-Verlag Berlin Heidelberg
Denise Dickins, Rebecca Fay and Brian Daugherty. (2015), For Better or Worse: A Study of Auditors' Practices Under Auditing Standard No. 7, Research in Accounting Regulation 27: 174-186
Edwin Nixon 1986, Information Technology: The Way Ahead, The Journal of the Operational Research Society 37(1): 1-11
Erik Brynjolfsson 1994, Information Assets, Technology, and Organization, Management Science 40(12): 1645-1662
Emil Papazov and Lyudmila Mihaylova. (2015), Organization of Management Accounting Information in the Context of the Corporate Strategy, Procedia – Social and Behavioral Sciences 213: 309-313
Frederick Mishkin, Kent Matthews, Massimo Giuliodori 2013, The Economics of Money, Banking and Financial Markets European Edition, Pearson Education
Hemantha S. B. Herath and Tejaswini C. Herath. (2014), IT Security Auditing: A Performance Evaluation Decision Model, Decision Support Systems 57: 54-63
Igor Balaban, Enrique Mu and Blazenka Divjak. (2013), Development of an Electronic Portfolio System Success Model: An Information System Approach, Computers and Education 60: 396-411
J. Yannis Bakos and Michael E. Treacy 1986, Information Technology and Corporate Strategy: A Research Perspective, MIS Quarterly 10(2): 107-119
K. H. Spencer Pickett. (2003), The Internal Auditing Handbook, second edition, John Wiley & Sons, Inc
K. H. Spencer Pickett. (2005), Auditing the Risk Management Process, John Wiley & Sons, Inc
Lars G. Sandberg 1978, Banking and Economic Growth in Sweden before World War I, The Journal of Economic History 38 (3): 650-680
Loan Rus. (2015), Technologies and Methods for Auditing Databases, Procedia Economics and Finance 26: 991-999
Massood Samii and Gerald Karush. (2004), International Business and Information Technology, Routledge Taylor & Francis Group
Nurten Erdogan and Sezen Uludag. (2014), Comparison of Analysis Performed By Classical Approach and Bayesian Approach in Auditors' Decision Making Process: Procedia-Social and Behavioral Sciences 150: 668-677
Oľga Ponisciakova, Martina Gogolova and Katarina Ivankova. (2015), The Use of Accounting Information System for the Management of Business Costs, Procedia Economics and Finance 26: 418-422
Philip Arestis, Panicos O. Demetriades and Kul B. Luintel2001, Financial Development and Economic Growth: The Role of Stock Markets, Journal of Money, Credit and Banking 33(1): 16-41
Robert Hauswald and Robert Marquez 2003, Information Technology and Financial Services Competition, The Review of Financial Studies 16(3): 921-948
Rupa Rege Nitsure 2003, 2004, E-Banking: Challenges and Opportunities, Economic and Political Weekly38 (51, 52): 5377-5381
Vadlamani Ravi 2008, Advances in Banking Technology and Management: impacts of ICT and CRM? Information Science Reference Hershey. New York
Vary T. Coates 1992, The Future of Information Technology, The Annals of the American Academy of Political and Social Science522: 45-56
Victoria Chiu, Qi Liu and Miklos A. Vasarhelyi. (2014), The Development and Intellectual Structure of Continuous Auditing Research, Journal of Accounting Literature 33: 37-57
William G. Gouge 1968, A Short History of Money and Banking, Augustus M. Kelley Publishers New York
Science Publishing Group
1 Rockefeller Plaza,
10th and 11th Floors,
New York, NY 10020
Tel: (001)347-983-5186