فعالية الرقابة الداخلية في ظل نظام معلومات الكتروني

Abstract

The aim of this study is to highlight the effectiveness of internal controls in the electronic information system. This study aims at identifying the most important internal control procedures in the electronic systems environment and how they differ from the manual systems, and the effects of using the computer on the internal control system and the problems of internal control in the environment The second chapter was an attempt to study the subject in the field and to drop what was studied in the theoretical aspect through the distribution of a questionnaire on the subject. It combines component of the institution under study workers study, where the data and extract the results of the proposed analysis and recommendations. This study showed, through statistical analysis, that the components and procedures of internal control under the electronic information system do not differ significantly from the internal control under the use of the manual system.