The reality of the use of information technology and its impact on the accounting audit of ENICAB the Cable Industry Corporation of Biskra, Algeria

Abstract

This study aims to highlight the impact of the use of automated information systems auditing by addressing the concept of information technology, The study found a number of results included in the use of information technology in the maintenance of accounting make the implementation of the accounting cycle mechanism nature RPR speed and accuracy, but must develop security procedures and safety information at the same time touched this development process audit where the auditor has verified accounting processes and financial, which is automatically, and this has led to a clear change significantly in the development of programs and audit and control procedures