The Effect of Using Information Technology on Improving the Skills of the External Auditor: a Field Study

Abstract

The following study aims to highlight the impact of using information technology in improving the external auditor’s skills in Algeria. In order to achieve the objectives of the study, the conceptual framework is developed based on a review of the theoretical and applied literature. The descriptive analytical approach is used, as it is considered an appropriate approach to answer the problematic of the study. In addition, the study’s hypotheses were tested through a field study of a random sample of 85 Algerian external auditors. The data is collected through a questionnaire and analyzed using the SPSS program. The study concluded that there is a statistically significant impact of the use of information technology in improving the intellectual skills (mental), technical and functional skills, as well as the organization and business management skills of the external auditors in Algeria. Moreover, the study highlights the necessity of facilitating the access of external auditors in Algeria to the means of information technology in order to develop their practical skills and use them in auditing operations.