Manager 2.0 In Algeria: The Evolution of Audit And Management Control In The Era Of Ai And Digitalization

Abstract

The emergence of information technology and artificial intelligence (AI) has profoundly transformed the contemporary organizational landscape. To remain relevant and efficient, crucial functions such as audit and management control must adapt to this new paradigm.

In Algeria, numerous companies face challenges integrating these technological innovations into their management practices, particularly in audit and control. This resistance to change can impede their competitiveness and ability to make informed decisions.

Adopting AI and digital technologies in audit and management control processes offers advantageous prospects, including enhanced data analysis, automation of repetitive tasks, and accelerated, optimized decision-making.

While the potential benefits of AI and digitization in organizational management have been explored, limited research has focused explicitly on their implications for audit and management control in Algeria.

This study aims to fill this gap by examining the current and future developments in audit and management control practices in Algeria within the context of the increasing adoption of AI and digitization. It proposes strategies and recommendations for successfully transitioning to "Manager 2.0."

Results highlight the potential benefits of adopting AI and digital technologies in audit and control processes, such as increased efficiency, cost reduction, and improved decision-making.

This study provides Algerian professionals and decision-makers with a comprehensive understanding of the challenges and opportunities of integrating AI and digitization into audit and control practices. It offers pragmatic recommendations to facilitate this transition and enhance the competitiveness of Algerian organizations in the digital era.