استخدام ادوات التدقيق بمساعدة الحاسوب من طرف محافظي الحسابات في الجزائر بين المزايا والمعوقات

Abstract

ﺗﻬدف ﻫذە اﻟدارﺳﺔ إﻟﻰ ﺗسﻠيط اﻟضوء ﻋﻠﻰ واﻗﻊ اﺳتخدام أدوات اﻟتدﻗيق بمسﺎﻋدة اﻟحﺎﺳو ب ﻣن ﻗبﻞ ﻣحﺎﻓظﻲ اﻟحسﺎبﺎت ﻓﻲ اﻟجازﺋر، وﺗحﻠيﻞ اﻟمازيﺎ اﻟتﻲ ﺗﻘدﻣﻬﺎ ﻫذە الأدوات واﻟمﻌوﻗﺎت اﻟتﻲ اﻋتمدت اﻟدارﺳﺔ ﻋﻠﻰ اﻟمنﻬﺞ اﻟوﺻﻔﻲ اﻟتحﻠيﻠﻲ ،ﺗحد ﻣن اﺳتخداﻣﻬﺎ ﻓﻲ اﻟبيئﺔ اﻟمﻬنيﺔ اﻟجازﺋريﺔ ﺗم ﺟمﻊ اﻟبيﺎﻧﺎت ﻣن ، ﻟتشخيص اﻟوﺿﻊ اﻟحﺎﻟﻲ، واﻟمنﻬﺞ الإﺳتﻘارﺋﻲ لإﺧتبﺎر ﻓرﺿيﺎت اﻟدارﺳﺔ ﺧلال إﺳتبيﺎن ﻣوﺟﻪ ﻟﻌينﺔ ﻣن ﻣحﺎﻓظﻲ اﻟحسﺎبﺎت اﻟمﻌتمدﯾن، أظﻬرت ﻧتﺎﺋﺞ اﻟدارﺳﺔ أن اﺳتخدام أدوات اﻟتدﻗيق بمسﺎﻋدة اﻟحﺎﺳوب يسﺎﻫم ﻓﻲ ﺗحسين كﻔﺎءة ﻋمﻠيﺔ اﻟتدﻗيق ﻣن ﺧلال ﺗﻘﻠيﻞ اﻟوﻗت وﻣﻊ ذﻟك، ﺗواﺟﻪ ،واﻟجﻬد اﻟمبذول، وزيﺎدة دﻗﺔ اﻟﻌمﻠيﺎت اﻟتحﻠيﻠيﺔ، وﺗحسين ﺟودة أدﻟﺔ الإﺛبﺎ ت ارﺗﻔﺎع ﺗكﺎﻟيف اﻟبرﻣجيﺎت اﻟمتخصصﺔ، ﻧﻘص ،ﻋمﻠيﺔ ﺗبنﻲ ﻫذە الأدوات ﻋدة ﻣﻌوﻗﺎت أﺑرزﻫﺎ اﻟتدريب واﻟتﺄﻫيﻞ اﻟمﻬنﻲ ﻓﻲ ﻣجﺎل ﺗكنوﻟوﺟيﺎ اﻟمﻌﻠوﻣﺎت، وﺿﻌﻒ اﻟبنيﺔ اﻟتحتيﺔ اﻟتكنوﻟوﺟيﺔ ﻟمشﻐﻠﻲ ﻫذە اﻟتﻘنيﺎت، وﺧﻠصت اﻟدارﺳﺔ إﻟﻰ ﺿرورة ﺗطوير ﺑارﻣﺞ ﺗدريبيﺔ ﻣتخصصﺔ وﺗحدﯾث الإطﺎر اﻟتشريﻌﻲ واﻟمﻬنﻲ بمﺎ ﯾتلاءم ﻣﻊ ﻣتطﻠبﺎت اﻟتدﻗيق اﻟمؤﺗم ت. اﻟكﻠﻣﺎت اﻟﻣﻔتﺎﺣيﺔ: أدوات اﻟتدﻗيق، ﻣحﺎﻓظﻲ اﻟحسﺎبﺎت، اﻟتدﻗيق الإﻟكتروﻧﻲ، ﺟودة اﻟتدﻗيق.

This study aims to shed light on the reality of using ComputerAssisted Audit Tools (CAATs) by legal auditors in Algeria, and to analyze the advantages these tools offer and the obstacles limiting their use in the Algerian professional environment, the study adopted a descriptiveanalytical approach to diagnose the current situation and an inductive approach to test the study's hypotheses, data was collected through a questionnaire directed to a sample of practicing legal auditors, the study results showed that the use of Computer-Assisted Audit Tools contributes to improve audit efficiency by reducing time and effort expended, increase the accuracy of analytical procedures, and enhance the quality of audit evidence, however, the adoption of these tools faces several obstacles, most notably ; high costs of specialized software, lack of professional training and qualification in information technology, and weak technological infrastructure for operators of these technologies. The study concluded that there is a need to develop specialized training programs and update the legislative and professional framework to align with computerized audit requirements.

Keywords: Audit Tools , Legal Auditors, Electronic Auditing, Audit Quality.