Information and Communication Technology as a Strategy for Qualifying the External Auditing Profession in Algeria

Abstract

This study addresses the topic of "Information and Communication Technology as a Strategy for Qualifying the External Auditing Profession in Algeria." It aims to analyze the role of information technology in developing the auditing profession and improving its efficiency. The study was conducted through a survey of a random sample of auditors and accountants registered with the National Chamber of Accountants and the National Order of Accountants in Algeria. The sample size was 115 respondents. The results demonstrated the commitment of audit firms to qualifying and developing auditors' skills through ongoing training programs aimed at enhancing their understanding of the information technology environment and compliance with international standards. However, the study revealed moderate variation in the extent of adoption of these standards among different firms. The analysis results also showed that efforts to qualify and develop the auditing profession equally affect different auditors, regardless of personal variables, reflecting the importance of these efforts in improving the overall performance of the profession. Examining the relationship between the use of information technology and the development of the auditing profession revealed a strong, positive correlation, indicating a positive impact of technology on improving the efficiency and quality of audit operations