المقريزي للدراسـات الاقتصادية والمـالية
Volume 8, Numéro 2, Pages 523-546
2024-12-01

Assessing It Governance Through Internal Audit To Enhance Internal Control Processes



Authors : Slimani Khadidja . Negaz Ahmed .

Abstract

Abstract: This research investigates how internal auditing has evolved with the rise of governance concepts and the growing influence of information technology in the business sector, culminating in the establishment of IT governance. It delves into how internal auditing interacts with the effective application of IT governance and the enhancement of internal control processes in Algerian banks, based on a survey of employees and executives. The findings reveal that IT governance has become a value-adding function within organizations. Furthermore, evaluating IT governance through internal auditing supports its successful application and strengthens internal control processes. Résumé: Cette recherche explore les changements dans l'audit interne en conséquence de l'apparition des concepts de gouvernance et de l'essor des technologies de l'information (TI)En enquêtant auprès des employés et des dirigeants des banques algériennes, l'étude explore la relation entre l'audit interne, la mise en œuvre de la gouvernance des TI, et l'amélioration des contrôles internes. Les résultats montrent que la gouvernance des TI, désormais une fonction créatrice de valeur, est renforcée par l'évaluation via l'audit interne, ce qui améliore les processus de contrôle interne.

Keywords

Internal Auditing ; IT Governance ; Internal Control

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