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
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Authors
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
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Abstract
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.
Keywords
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
Copyright © 2016 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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