مجلة الاقتصاد والمالية
Volume 12, Numéro 2, Pages 311-332
2026-06-01

Internal Auditing Confronting Digital Transformation: Data Security And The Skills Gap As Critical Challenges – An Empirical Study In The Algerian Context



Authors : Ziani Abdelhak . Medjdoub Kheira .

Abstract

This study measures the extent to which internal auditors in Algeria perceive the challenges posed by digital transformation across two core dimensions: data security and privacy protection, and the development of auditors' technical skills and competencies. To attain the objectives of this study, a descriptive–analytical methodology was adopted using a five-point Likert-scale questionnaire administered to a stratified random sample of 120 internal auditors representing various Algerian economic sectors. Data were analyzed using the one-sample t-test, one-way ANOVA, and multiple regression, with reliability confirmed through Cronbach's alpha (α = 0.80; 0.872). The findings revealed that both dimensions constitute statistically significant challenges. The data security dimension yielded a mean of 3.535 (t = 11.418; p < 0.001), while the technical skills dimension recorded a higher mean of 3.603 (t = 13.356; Cohen's d = 1.219), confirming that the skills gap – particularly in mastering artificial intelligence, blockchain, and big data analytics – represents the most acute challenge. Notably, the two dimensions proved statistically independent (non-significant correlation), and no significant differences emerged across demographic variables (p > 0.05), indicating that these challenges constitute a pervasive, profession-wide phenomenon.

Keywords

Internal auditing; Digital transformation; Data security; Digital skills gap; Algeria.

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

Government Policies For Digital Transformation As A Catalyst For Artificial Intelligence Adoption And Their Impact On The Digital Skills Gap, Innovation, And Startups: An Analytical Study Of The Objectives Of Algeria's National Digital Transformation Strategy 2025-2030

Hezla Anis .  Abdelaoui Yahia . 
pages 69-87.

The Integration Between Internal And External Auditing And Its Role In Improving The Auditing Process A Survey Study Of A Group Of Internal And External Auditors

Sayeh Nawel . 
pages 349-370.

Reconfiguring Internal Value Exchange In The Context Of Digital Transformation: The Impact Of Digital Internal Marketing On Employee Perceived Value

Boughari Fatma Zohra .  Hadef Leila .  Nour Eddine Berber . 
pages 158-179.

Formats de citation