The role of the General Control Methods of the Computerized Accounting Systems to increase the reliability of the accounting information

Abstract

This Study aims at identifying the role of general control methods for the

computerized accounting Information systems to increase the reliability of

accounting information.

To achieve the study objectives, the researcher distributed a questionnaire

to (147) out of (177) certified public accountants in the Kingdom of Saudi

Arabia.(108) questionnaires were returned. The response rate was (51.7%) of

the population. In addition, the study sought to verify the basic hypothesis, as

well as, the four sub- hypotheses of the study.

In order to analyses the data, the researcher used means, standard

deviations, and “t” test.

The results of the study revealed that the methods of general control

have a significant role on the reliability of the accounting information with a

means of (80.4%) .

Based on the results of hypotheses testing, rejected the null basic

hypothesis of the study was, and the four null sub- hypotheses were rejected

task.

In the light of the findings the researcher gave a number of

recommendations:

1. Saudi companies should, adopt the general control methods for the

computerized accounting information systems used in order to provide

more reliable accounting information to its users.

2. There should be continuous and compatible training for the staff of the

management information systems in Saudi companies, to increase their

knowledge of general control methods for the computerized accounting

information and applied optimally.