The Impact of Public Control Procedures on Limiting Internal Environment Risks of the Electronic Accounting Information System

Authors

  • أ. شادي عبد الكريم الباي
  • د. ضحى محمد أسعد عدّاس

Keywords:

public control procedures, accounting information system, electronic operating environment, internal environment risks of the accounting information system.

Abstract

This research aims to study the impact of public control procedures on limiting the internal environment risks of accounting information system under electronic operating environment. To achieve this objective, the researcher utilized the needed literature and previous studies to form a theoretical framework, in addition to designing a questionnaire to collect data. 75 questionnaires were obtained back, 68 of which were valid and considered for the study.  The questionnaire was distributed at public banks in Syria and  included both commercial banks and real estate banks in the city of Aleppo. After conducting a statistical analysis of the questionnaire using SPSS, the results show no significant effect for the procedures of public supervision on reducing the risks of the internal environment of the accounting information system in an electronic operating environment. The Study concludes several recommendation, the most important ones are, first unauthorized people shouldn’t be allowed to access accounting software and hardware; second, banks should have a backup electric generator under the constant power outages in the city of Aleppo, as a result of current conditions.

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Published

2018-02-21

How to Cite

الباي أ. ش. ع. ا., & أسعد عدّاس د. ض. م. (2018). The Impact of Public Control Procedures on Limiting Internal Environment Risks of the Electronic Accounting Information System. Al-Quds Open University for Administrative & Economic Research & Studies, 2(8). Retrieved from https://journals.qou.edu/index.php/eqtsadia/article/view/1700

Issue

Vol. 2 No. 8 (2017): المجلد الثاني. ع(8) ربيع أول 1439هـ/كانون أول 2017م

Section

الأبحاث

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