Internal Control
2 articles filed under this keyword.
The Impact of the Use of Electronic Systems on the Effectiveness of Internal Control Systems
Nabard Karim Rahim, Sharoo Nawrooz Fadhil
This study examines the impact of the use of electronic systems on internal control mechanisms through an exploratory survey of public banks in Sulaymaniyah Governorate, including the public banks of Sulaymaniyah city and Garmian district. The increasing adoption of modern technology in accounting and administrative operations has become imperative to enhance control systems' efficiency, safeguard resources, and minimize opportunities for fraud and manipulation. Employing a descriptive-analytical approach, the research collected data via a purpose-designed questionnaire distributed to employees in financial departments, internal audit, and information technology. The findings reveal a statistically significant positive correlation between electronic systems usage and internal control effectiveness. These systems contribute to improved data accuracy, accelerated audit procedures, and enhanced organizational transparency. The study recommends wider implementation of advanced electronic systems across institutions, coupled with comprehensive staff training to optimize their usage. Such measures would positively reflect on internal control quality and operational effectiveness.
Volume 10 · Issue 3 · September 2023The Impact of using Computerized Accounting Information Systems in detecting Fraud; An analytical study for the construction sector in KRG
Vyan Sulaiman Hama Saeed, Ayar Shirwan Hama
This academic paper investigates whether accounting fraud has been detected with the use of computerized accounting information systems (CAIS) and what can be done to protect a company’s fear resources from theft or misuse. Even though organizations in the current era are confronted with technological advancements, but still no previous study in the construction sector has investigated these subject matters through the lens of CAIS. To obtain the objectives of the study, self-administrated questionnaires were designed on a five-point Likert scale to collect data, judgment sampling was applied, and the sample size was 140. Independent variables of the study represent features of CAIS, while dependent variables represent detecting fraud. Empirically the statistical SPSS software has been used to analyse the identified data and concluded results indicate features of CAIS through internal control, audit procedures and good governance as construct moderating variables enable organizations to detect fraud.