Contribution of the Information Technology Audit in Achieving the Quality of the Electronic Accounting System: Evidence from the Algerian Banking Sector

Mostéfaoui Sofiane; Hamimeche Nardjes; Akacem Omar

doi:doi:10.11648/j.ijefm.20160402.12

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Contribution of the Information Technology Audit in Achieving the Quality of the Electronic Accounting System: Evidence from the Algerian Banking Sector

Mostéfaoui Sofiane, Hamimeche Nardjes, Akacem Omar

Published in International Journal of Economics, Finance and Management Sciences (Volume 4, Issue 2)

Received: 14 February 2016 Accepted: 23 February 2016 Published: 4 March 2016

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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.

Published in	International Journal of Economics, Finance and Management Sciences (Volume 4, Issue 2)
DOI	10.11648/j.ijefm.20160402.12
Page(s)	46-51
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Audit, Information Technology System, Electronic Accounting System, Algerian Banking Sector

References

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APA Style

Mostéfaoui Sofiane, Hamimeche Nardjes, Akacem Omar. (2016). 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, 4(2), 46-51. https://doi.org/10.11648/j.ijefm.20160402.12

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ACS Style

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. Int. J. Econ. Finance Manag. Sci. 2016, 4(2), 46-51. doi: 10.11648/j.ijefm.20160402.12

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AMA Style

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. Int J Econ Finance Manag Sci. 2016;4(2):46-51. doi: 10.11648/j.ijefm.20160402.12

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@article{10.11648/j.ijefm.20160402.12,
  author = {Mostéfaoui Sofiane and Hamimeche Nardjes and Akacem Omar},
  title = {Contribution of the Information Technology Audit in Achieving the Quality of the Electronic Accounting System: Evidence from the Algerian Banking Sector},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {4},
  number = {2},
  pages = {46-51},
  doi = {10.11648/j.ijefm.20160402.12},
  url = {https://doi.org/10.11648/j.ijefm.20160402.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20160402.12},
  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.},
 year = {2016}
}

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TY  - JOUR
T1  - Contribution of the Information Technology Audit in Achieving the Quality of the Electronic Accounting System: Evidence from the Algerian Banking Sector
AU  - Mostéfaoui Sofiane
AU  - Hamimeche Nardjes
AU  - Akacem Omar
Y1  - 2016/03/04
PY  - 2016
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DO  - 10.11648/j.ijefm.20160402.12
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 46
EP  - 51
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20160402.12
AB  - 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.
VL  - 4
IS  - 2
ER  -

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Author Information

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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APA Style

Mostéfaoui Sofiane, Hamimeche Nardjes, Akacem Omar. (2016). 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, 4(2), 46-51. https://doi.org/10.11648/j.ijefm.20160402.12

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ACS Style

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. Int. J. Econ. Finance Manag. Sci. 2016, 4(2), 46-51. doi: 10.11648/j.ijefm.20160402.12

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AMA Style

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. Int J Econ Finance Manag Sci. 2016;4(2):46-51. doi: 10.11648/j.ijefm.20160402.12

Copy | Download

@article{10.11648/j.ijefm.20160402.12,
  author = {Mostéfaoui Sofiane and Hamimeche Nardjes and Akacem Omar},
  title = {Contribution of the Information Technology Audit in Achieving the Quality of the Electronic Accounting System: Evidence from the Algerian Banking Sector},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {4},
  number = {2},
  pages = {46-51},
  doi = {10.11648/j.ijefm.20160402.12},
  url = {https://doi.org/10.11648/j.ijefm.20160402.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20160402.12},
  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.},
 year = {2016}
}

Copy | Download

TY  - JOUR
T1  - Contribution of the Information Technology Audit in Achieving the Quality of the Electronic Accounting System: Evidence from the Algerian Banking Sector
AU  - Mostéfaoui Sofiane
AU  - Hamimeche Nardjes
AU  - Akacem Omar
Y1  - 2016/03/04
PY  - 2016
N1  - https://doi.org/10.11648/j.ijefm.20160402.12
DO  - 10.11648/j.ijefm.20160402.12
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 46
EP  - 51
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20160402.12
AB  - 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.
VL  - 4
IS  - 2
ER  -

Copy | Download