The Effect of the Use of Accounting Information Technology on the Effectiveness of Internal Control

Afield Study in Southwestern Networks in Iraq

Abstract

The accounting information system is a major source of information in institutions, as administration relies on to provide the necessary and on time, so all institutions seek to develop and modernize this system continuously through the use information technology that provides accuracy and speed, and internal control plays an important role in light of information technology in preventing risks and making errors.

This research aims to study the impact of using accounting information technology on the effectiveness of internal control systems in institutions, by analyzing the relationship between accounting systems and the efficiency of regulatory procedures. The study focused on two main hypotheses: the role of technology in improving control, the impact of human resources in building and developing control systems. The statistical survey curriculum has been applied to a sample of 30 employees within the southwest networks in Dhi Qar Governorate, during the period from 01/01/2023 to 14/04/2023. The results of the study showed the presence of statistically significant differences between mathematical averages and neutral values, that confirm the study's hypothesis. Accordingly, the study recommends the need to enhance the automation of the accounting system, developing professional skills related to accounting information technology, which contributes to enhancing control effectiveness and improving institutional performance in general.