The effect of using data analytics technology on the evaluation of the internal control system–case study of a sample of auditors-

Volume 21 No 7 (2023)

Ould Bahammou Samir, Benlaria Mohamed,Omari Aicha, Mehdaoui Zeyneb, Kouidri Abderrahmane, Naamaoui Rachida

DOI: 10.48047/nq.2023.21.7.nq23063

Abstract

This study aims at knowing the effect of using data analytics technology DAT on the evaluation of the internal control. To do so, we tested the hypotheses through a field study on a sample of auditors. Findings show that the useof DAT in auditing leads to exact evidences in a brief period. This allows the ideal evaluation of the internal control system.

Keywords

auditing; control; technology; data analysis; evidences.

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