مجلة الباحث الاقتصادي - Economics Researcher's Journal -
Volume 10, Numéro 1, Pages 177-192
2023-12-31

Examining The Role Of Internal Audit In The Age Of Digital Transformation: The Algerian Perspective



Authors : Bouguerri Amira . Dahia Abdelhafid .

Abstract

Over the last decade, the digital revolution has brought about significant changes in all economic sectors. This evolution refers to the process by which a company integrates digital technologies into all of its operations to enhance its overall performance. In this context, the internal audit function plays a crucial role as an essential element in managing the risks that the company may face. This study aims to identify and understand aspects of digital transformation within companies, with a particular focus on its influence on the internal audit function. To achieve this, we undertook a research effort involving a methodical and systematic analysis, as well as a literature review of research works sourced from high-quality databases and trying to highlight the impact of digital transformation on the role of internal audit in the Algerian context.

Keywords

Internal audit ; Digital transformation

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