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The impact of the Risks of the Input of Accounting Information Systems on Managerial Control, Accounting Control and Internal Control in Commercial Banks in Jordan

Author

Listed:
  • Mohammed AL-Sharairi
  • Atallah Al-Hosban
  • Hussan Thnaibat

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.

Suggested Citation

  • Mohammed AL-Sharairi & Atallah Al-Hosban & Hussan Thnaibat, 2018. "The impact of the Risks of the Input of Accounting Information Systems on Managerial Control, Accounting Control and Internal Control in Commercial Banks in Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 1-96, January.
    • Handle: RePEc:ibn:ijbmjn:v:13:y:2018:i:2:p:96
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    References listed on IDEAS

    as
    1. Nan Hu & Baolei Qi & Gaoliang Tian & Lee Yao & Zhen Zeng, 2013. "The impact of ineffective internal control on the value relevance of accounting information," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 20(3), pages 334-347, September.
    2. Atallah Ahmad Alhosban & Mohammed Al-Sharairi, 2017. "Role of Internal Auditor in Dealing with Computer Networks Technology - Applied Study in Islamic Banks in Jordan," International Business Research, Canadian Center of Science and Education, vol. 10(6), pages 259-269, June.
    3. Baker, C. Richard & Cohanier, Bruno & Leo, Nancy J., 2017. "Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 20-31.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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