The reality of internal control under electronic accounting information systems in commercial banks"A Field Study on Commercial Banks in Al Jafra Region"

Abstract

The aim of the research was to identify the reality of internal control in the framework of electronic accounting information systems in commercial banks, and to identify the method of control of accounting information systems and the effectiveness of this type of control in commercial banks in Al-Jafra region. The research reached a number of results, The banks have an internal control system that can protect assets and files from misuse. The results of the accounting information system are free of operational errors, And that the control system prevents access to information systems only to persons authorized to do so, also it affects the use of public control over the effectiveness and efficiency of the electronic accounting information systems in the area of ??commercial banks Jufrah style.