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

A Field Study on a Sample of Experts and Auditors

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.