مجلة الباحث الإقتصادي
Volume 14, Numéro 1, Pages 327-351
2026-06-30

From Data To Decisions: The Impact Of Continuous Auditing On Real-time Management Strategies - A Case Study Acs Holding



Authors : Meghdouri Chahrazed . Alloune Mohamed Lamine . Bouras Fatima .

Abstract

This study investigates the strategic value of Continuous Auditing (CA) automated, real-time evaluation of transactional data within ERP systems—beyond mere assurance, focusing on its role as a driver of strategic management in complex organizations. It addresses a literature gap by examining CA's direct effects on decision-making speed and accuracy, the mediating roles of automated analytics and risk management, and the moderating influence of organizational agility. The empirical setting is ACS Holding (Holding Algeria Chemical Specialties), base overseeing 32 firms across four industrial groups (GIPEC, ENAVA, ENAD, ENPC) and six public enterprises (ENAP, TONIC INDUSTRIE, DIPROCHIM, SOCOTHYD, EN.DIMED, 3R-SANTE) in the chemistry and pharmaceutical sectors in Algeria. Using an embedded single-case mixed-methods design, the research combined six months of CA system-log analytics and KPI trend analysis with semi-structured interviews. This allowed tracing the causal chain from CA implementation to real-time decision outcomes. Key findings indicate that CA can reduce decision latency by up to 40% and improve anomaly-detection accuracy by 30% compared to traditional audits. The study highlights the pivotal role of organizational agility in amplifying CA's benefits. The principal recommendation is to institutionalize a comprehensive data-governance framework, ensuring data quality, seamless real-time flows, iterative analytics rule refinement, and codified risk-management procedures. This transforms CA from a compliance tool into a strategic enabler of real-time competitive advantage, offering actionable guidance for converting CA investments into tangible improvements in decision reliability.

Keywords

Keywords: Continuous Auditing; Real-Time Decision-Making; Automated Analytics; Risk Management; Organizational Agility.

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