Abstract

The study aimed at determining the impact of the risks of the input of the accounting information systems on the accounting control, administrative control, and internal control. The questionnaire was used to obtain the study data. The study community consisted of internal auditors in commercial banks. Statistical methods were used such as: arithmetic mean, standard deviation, , and Kronbach Alpha test. The most important results of the study: the impact of the risks of accounting information systems on administrative control and accounting control and internal control. One of the most important recommendations: the need to document all the data of the accounting system, and the need to train staff on how to reduce the risks of accounting information systems in general.

This work is licensed under a Creative Commons Attribution 4.0 License.