التكامل الاقتصادي
Volume 13, Numéro 1, Pages 31-44
2025-03-31

Artificial Intelligence Adoption In Algerian Banking: Impacts On Accounting Information Systems (ais) Internal Controls



Authors : Benzitouni Nawel . Mehassouel Naamane .

Abstract

This study aims to evaluate the impact of Artificial Intelligence (AI) on enhancing internal controls within Accounting Information Systems (AIS) in the Algerian banking sector. Using a structured questionnaire, we measured AI adoption levels, its effect on control procedures, and challenges faced. The findings reveal that AI improves data accuracy, automates routine tasks, and enhances predictive analytics, although challenges like high costs and data privacy remain. The study recommends strategic employee training and robust planning for effective AI integration.

Keywords

Artificial Intelligence ; Banking Sector ; ; Internal Controls ; Accounting Information Systems ; Algeria

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