Studying the Impact of Internal Control Systems on the Effectiveness of Electronic Accounting Information Systems with Application

Abstract

Institutions and companies are witnessing intense competition in light of the rapid development in production processes and the transition to modern concepts in manufacturing and services, where economic and technological progress led to the emergence of large projects in all industries and the intensification of competition, and this in turn reinforced the interest in internal control as a system that helps the management of the institution to achieve plans and Objectives drawn, Al-nazmi and Al-azab

The tremendous development in Information Technology (IT) has led to different advanced systems for the electronic operation of data, which works to meet the needs of many beneficiaries efficiently and effectively, and many institutions have taken steps to provide their services to the beneficiaries, As the service institutions are considered one of the sectors most relying on collecting, processing, analyzing and providing information to meet the needs of the beneficiaries of their services, and government institutions seek to use electronic accounting information systems, with the aim of benefiting from their applications in providing services in a timely manner. Accounting information systems are the basis for rational decision-making and decision-making, and in order for the decision to be Objective and correct to some extent, it must depend on appropriate and sound information, including accounting information that takes an amount of importance no less than other information, and accounting information may be abundant within the institution, and for this They should be categorized according to what the decision makers and external parties need.