The Risks of Using Electronic Accounting Information Systems and Its Impact on the Effectiveness of Auditing in Algeria

Abstract

This study has tackled a contemporary juristic issue ( (Multi- party system and controls from an Islamic perspective) that is linked in the legality of forming parties that do not contradict Islam, and compete to attain reign over that state. The study is based on three sections: the first section discussed in the first point the Quranic reference of the difference between people, and the second point the researcher the prophet approach in knowing the originsof this difference. The second section discusses firstly the meaning of the word “party”, while secondly the researcher supported the word by idiomatic meaning, while thirdly, he presented the Quranic verses and prophetic sayings that included the wor “party”. In the third section, the researcher discussed the legality of forming parties, as in the first area of his discussion, he indicated the scholars disagreement of whether parties existed from a historic point of view, in the second area of his discussion, the researcher stated the political causes of having parties, in the third area of discussion, the researcher limited the points of view of fundamentalists in forming parties, while in the forth area of discussion, the researcher mentioned the points of view of Fiqh people with respect to the legality of the forming parties, their evidences, and he discussed them. The researcher suggested that it is permissible to establish parties, and finally in the fifth area of discussion, the researcher limited the controls of establishing parties.