recherches économiques
Volume 20, Numéro 2, Pages 147-165
2025-12-31
Requirements For Adapting Algerian Auditing Standards In Collecting Electronic Evidence In The Context Of The Digital Operating Environment In Algeria - An Analytical Study On A Sample Of Accounting Experts And External Auditor
Authors : Bouguerra Khaled . Kebaili Mohamed .
Abstract
This study aims to assess the extent to which Algerian auditing standards have adapted to the requirements of using electronic evidence in This study aims to assess the extent to which Algerian auditing standards have adapted to the requirements of using electronic evidence in light of the transition toward a digital operating environment in Algeria. The study adopted a descriptive analytical methodology, both theoretical and field-based, through an analysis of the fundamental concepts of electronic evidence and a presentation of relevant local and international standards, in addition to a questionnaire directed at a sample of external auditors. The results revealed an increasing awareness among Algerian auditors of the importance of using electronic evidence; however, their actual reliance on it remains limited. This is due to the inadequacy in the adaptation of local standards and the insufficiency of the legislative and regulatory framework. The study recommended the need to adapt Algerian auditing standards to the requirements of the digital environment, develop professional training programs for auditors, and update the legal framework to keep pace with modern technological developments and the requirements of collecting and using electronic evidence. e.
Keywords
Electronic evidence ; Algerian auditing standards ; digital operating environment
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