Vol. 17, N°4 (2022)

147

126

The impact of accounting information systems on internal control

Résumé

Information systems and modern technologies are developing daily and strive to achieve the best use at the lowest cost, as reliable information allows for making the right decisions. This research paper discusses the impact of accounting information systems on the internal control of government and private entities. Due to the development of the information technology environment in many government and private agencies, the research problem revolves around the ability of the impact of electronic accounting information systems on evaluating the internal control system, as the methods of recording, operating, and saving data and outputs in electronic accounting information systems differ from manual ones. The objective of this study is to explain the impact of accounting information systems on internal control systems and to understand the control methods and procedures used in internal control systems considering the use of accounting information systems to ensure the integrity of accounting data and information.

Comment citer cet article

غازي الزواري و ليث عبود رشيد العبيدي (2022) " أثر نظم المعلومات المحاسبية في الرقابة الداخلية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 17، العدد4 ديسمبر، ص 77-91.