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The Role of The Internal Control System in Light of The Electronic Operation of Accounting Data
Corresponding Author(s) : Dukhkhani Adil Bashir Dhahir
American Journal of Economics and Business Management,
Vol. 8 No. 3 (2025): March
Abstract
In light of the rapid technological development and the adoption of institutions on electronic operating systems for accounting data, the internal control system has become a key pillar to ensure the integrity and accuracy of financial information. This research addresses the importance of adopting advanced internal control mechanisms to deal with the challenges posed by the electronic environment, as it highlights the need to update procedures and techniques that contribute to protecting data from errors, manipulation and cyberattacks. The research also discusses the impact of ICTs on improving efficiency Operational and reduce the risks associated with traditional procedures, contributing to enhancing confidence among investors and stakeholders. The research aims to provide an integrated model for internal control that takes into account digital developments, and supports the continuity and transparency of accounting operations in modern institutions.
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- S. Bielke, "Risk Assessment – Mission Impossible," *IIA*, vol. 4, pp. 120–1511, 2022.
- A. E.-S. A. Lotfy, *Modern Art in Return*, Cairo, Egypt: University House, 2019, p. 3.
- A. A. Al-Sayed Mustafa, *The Use of Financial Auditing and Irreversibility*, Amman, Jordan: unpublished, 2021, p. 5.
- M. T. Madi, *Project Management and Scheduling*, Alexandria, Egypt: University House for Publishing and Distribution, 2022, p. 287.
- A. Kafraroy, *Financial Control: Between Theory and Practice*, Alexandria: Al-Intisar Press, 2018, p. 26.
- Z. A. A. Zeidan, "Evaluation of Internal Control Systems in Jordanian Private Universities," M.S. thesis, Al al-Bayt Univ., Mafraq, Jordan, 2016, p. 42.
- COSO, *Internal Control – Integrated Framework, Evaluation Tools*, The Institute of Internal Auditors, 1994, p. 12.
- C. Grand, "Information Technology Auditing," *The IIA*, 2017. [Online]. Available: www.theiia.org, p. 13.
- V. P. Baccasam, "Continuous Monitoring of Application Risk," *IIA*, vol. 6, p. 2, 2003.
- C. Grand, "Information Technology Auditing," *The IIA*, 2001. [Online]. Available: www.theiia.org, p. 13.
- V. P. Baccasam, "Continuous Monitoring of Application Risk," *IIA*, vol. 6, p. 2, 2003.
- S. Bielke, "Risk Assessment – Mission Impossible?," *IIA*, vol. 4, p. 4, 2001.
- International Federation of Accountants and Arab Society of Accountants, 2010.
- A. H. Juma'a, *Introduction to Modern Auditing*, Amman, Jordan: Dar Al-Safa for Publishing and Distribution, 2009, p. 82.
- N. Dahmash, "Auditing and Evaluating the Performance Efficiency and Effectiveness of Development Projects in Developing Countries," *Dirasat*, vol. XII, no. I, p. 214, 2000.
- COSO, *Internal Control – Integrated Framework, Evaluation Tools*, The Institute of Internal Auditors, 1994, p. 12.
- D. M. Guy, *Auditing*, New York: Harcourt Brace & Company, 2008.
- A. Simon, *Auditing*, New Jersey: Prentice Hall, 2002.
- A. A. Al-Sayed Mustafa, *Using Financial Auditing and Returns*, Amman, Jordan: unpublished, 2006, p. 5.
- A. Kafrawy, *Financial Control: Between Theory and Practice*, Alexandria: Al-Intisar Press, 2010, p. 26.
- S. Bielke, "Risk Assessment – Mission Impossible," *IIA*, vol. 4, pp. 120–151, 2001.
References
S. Bielke, "Risk Assessment – Mission Impossible," *IIA*, vol. 4, pp. 120–1511, 2022.
A. E.-S. A. Lotfy, *Modern Art in Return*, Cairo, Egypt: University House, 2019, p. 3.
A. A. Al-Sayed Mustafa, *The Use of Financial Auditing and Irreversibility*, Amman, Jordan: unpublished, 2021, p. 5.
M. T. Madi, *Project Management and Scheduling*, Alexandria, Egypt: University House for Publishing and Distribution, 2022, p. 287.
A. Kafraroy, *Financial Control: Between Theory and Practice*, Alexandria: Al-Intisar Press, 2018, p. 26.
Z. A. A. Zeidan, "Evaluation of Internal Control Systems in Jordanian Private Universities," M.S. thesis, Al al-Bayt Univ., Mafraq, Jordan, 2016, p. 42.
COSO, *Internal Control – Integrated Framework, Evaluation Tools*, The Institute of Internal Auditors, 1994, p. 12.
C. Grand, "Information Technology Auditing," *The IIA*, 2017. [Online]. Available: www.theiia.org, p. 13.
V. P. Baccasam, "Continuous Monitoring of Application Risk," *IIA*, vol. 6, p. 2, 2003.
C. Grand, "Information Technology Auditing," *The IIA*, 2001. [Online]. Available: www.theiia.org, p. 13.
V. P. Baccasam, "Continuous Monitoring of Application Risk," *IIA*, vol. 6, p. 2, 2003.
S. Bielke, "Risk Assessment – Mission Impossible?," *IIA*, vol. 4, p. 4, 2001.
International Federation of Accountants and Arab Society of Accountants, 2010.
A. H. Juma'a, *Introduction to Modern Auditing*, Amman, Jordan: Dar Al-Safa for Publishing and Distribution, 2009, p. 82.
N. Dahmash, "Auditing and Evaluating the Performance Efficiency and Effectiveness of Development Projects in Developing Countries," *Dirasat*, vol. XII, no. I, p. 214, 2000.
COSO, *Internal Control – Integrated Framework, Evaluation Tools*, The Institute of Internal Auditors, 1994, p. 12.
D. M. Guy, *Auditing*, New York: Harcourt Brace & Company, 2008.
A. Simon, *Auditing*, New Jersey: Prentice Hall, 2002.
A. A. Al-Sayed Mustafa, *Using Financial Auditing and Returns*, Amman, Jordan: unpublished, 2006, p. 5.
A. Kafrawy, *Financial Control: Between Theory and Practice*, Alexandria: Al-Intisar Press, 2010, p. 26.
S. Bielke, "Risk Assessment – Mission Impossible," *IIA*, vol. 4, pp. 120–151, 2001.