Legal Responsibility Arising from Electronic Auditing in the Banking Sector

Abstract

This research paper aims to examine the legal framework governing electronic auditing in the Algerian banking sector, while clarifying the nature of the legal responsibility resulting from the breach of electronic auditing controls, whether related to bank officials, information systems auditors, or electronic certification service providers. The study also addresses the relationship between electronic payment systems and the electronic control and auditing system, in light of rapid technological development and the consequent legislative intervention to ensure the security of banking transactions and data protection.
The study concluded that the Algerian legislator has established important legal rules to regulate the digital banking environment; however, certain aspects related to the civil and professional liability of electronic auditing still require further detailing and regulation.