مجلة آفاق للبحوث والدراسات
Volume 9, Numéro 2, Pages 441-462
2026-07-31
The Impact Of The Generalization Of The Electronic Payment System On The Effectiveness Of Internal Control: An Analytical Study Of The Algerian Experience
Authors : Ayachi Lakhdar . Bouzidi Abderraouf .
Abstract
This study aims to analyze the level of interaction between digital transformation and internal control mechanisms while evaluating differences in control performance according to the criteria of efficiency, transparency, and operational risk management. The study examines the impact of generalizing electronic payment systems on the effectiveness of internal control within Algerian institutions through an analysis of Algeria's experience up to 2024, using descriptive-analytical and comparative methodologies and relying on official reports and recent data. The results showed that the spread of electronic payments contributed to enhancing the efficiency of internal controls by improving process tracking and reducing human error, although the level of improvement varied according to the digital maturity of the organizations. The study also concluded that digital transformation presents new challenges that necessitate the development of more integrated control systems capable of addressing digital risks and cybersecurity concerns.
Keywords
Electronic payment ; internal control ; financial systems ; financial institution, digital transformation
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