دور التدقيق الخارجي في تحسين مصداقية عمليات الجرد المادي في المؤسسات الاقتصادية الجزائرية

Abstract

This study aims to evaluate the role of external auditing in enhancing the credibility of physical inventory processes within Algerian economic enterprises amidst the transition to digital accounting. To achieve this objective, a descriptive-analytical approach was employed, and a structured questionnaire was distributed to a sample of statutory auditors, accountants, and financial managers. The collected data were analyzed using SPSS software. The results of the multiple regression analysis revealed a statistically significant positive impact of external audit interventions on the reliability of physical inventory results (R2 = 0.494, Sig = 0.000). Furthermore, the study demonstrated that the adoption of digital systems, such as ERP and barcode technologies, significantly reduces human error and ensures real-time data accuracy. The findings also highlighted that effective coordination between management and external auditors serves as a critical factor in mitigating inventory discrepancies. The study recommends the necessity of integrating digital auditing tools into the professional practice of statutory auditors in Algeria to bridge the gap between physical and book inventory.