The Use of Information and Communication Technology at the Auditors in Southeastern Algeria

Abstract

This study aimed to highlight the reality of the use of modern information and
communication technology in the profession of independent auditing and the extent of its
application by the employees of this profession in Algeria. This study has reached a set of results,
the most important of which is that the audit offices in Algeria use modern information and
communication technology in their work, but they need to keep pace with this development
through adaptation and continuous formation.