إمكانية تطبيق معايير تدقيق نظم المعلومات البيئية المحاسبية الجزائرية

Abstract

Recent developments in information systems have necessitated the establishment of an accounting environment capable of adapting to their requirements, as information systems represent an integrated and comprehensive framework for processing information. These developments have imposed new challenges on the auditing profession, making the use of information systems in audit processes inevitable. In response, Algeria has undertaken a series of reforms aimed at modernizing its accounting system. This study aims to examine the feasibility of applying Information Systems Auditing Standards within the Algerian accounting environment. The theoretical framework addresses the concept and importance of information systems, which have become a strategic priority for organizations due to their role in providing timely, secure, and reliable information. Accordingly, the study emphasizes the necessity of protecting these systems against cyber risks and threats through the adoption of recognized information systems auditing standards such as ISACA, ISO/IEC, COBIT, NIST, ITIL, ISSAI, INTOSAI, PCI DSS, and ITAF. The study also analyzes the main determinants of the Algerian accounting environment, including economic, political, legal, and educational and training factors, in addition to reviewing Algerian auditing standards. Empirically, a questionnaire was administered to a sample of academics and professionals in the fields of accounting and auditing in Algeria to assess their perceptions regarding the applicability of information systems auditing standards and to test the research hypotheses. The findings reveal that despite the relative readiness of the Algerian accounting environment in terms of technical and professional factors, the political factor remains a major constraint to the effective implementation of information systems auditing standards. Political barriers, along with issues related to national stability and international relations, limit the ability of the accounting profession to keep pace with contemporary developments