أثر استخدام تكنولوجيا المعلومات على الاداء الرقابي للمؤسسات المالية

Abstract

تهدف الدراسة الى دراسة الاداء الرقابي بالنسبة للمؤسسات المالية من ناحية تفعيل انظمة المعلومات المستخدمة الجودة ومعايير التدقيق والخدمة البنكية ورضا الزبائن وولائهم , الابتكار ,و التعرف على تكنولوجيا المعلومات بابعادها و وايضا ايجاد اثر اعتماد تكنولوجيا المعلومات هده العلاقة قد تشجع على الاستثمار في أدوات التكنووجيا لتحسين ادائها الرقابي .وايضا المقارنة بين العمل الرقابي باستخدام التكنولوجيا عن غير استخدامها ( الطريقة الكلاسيكية )

This study aimed to identify the impact of using information technology in its five dimensions (hardware, equipment, databases, communication networks, and human resources) on control performance represented by its three dimensions (setting standards, measuring performance, and corrective action procedures) in a sample of financial institutions in Adrar. To achieve the study objectives, the study model was divided into a comprehensive review of previous studies and theoretical foundations, where a group of previous studies that discussed the study variables were relied upon, where the descriptive approach and the appropriate analytical method were relied upon. Data were collected using a questionnaire applied to a sample of 129 employees in the institutions under study. The study relied on the SPSS program to evaluate the measurement model to ensure the validity of the variables' measurement, followed by evaluating the structural model to test the main and sub-impact hypotheses and analyze the causal relationship between the variables' dimensions. The results showed: There is a positive impact of information technology on the regulatory performance of the financial institutions under study. There was a significant positive impact for the human resources dimension, while no impacts were shown for the other dimensions