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文章基本信息

  • 标题:Evaluating the Efficiency of the Internal Control System in Light of the Introduction of Computers
  • 本地全文:下载
  • 作者:Munadhil Abd Aljabar Alsalim ; Othman Abdul Qader Hama-Amin
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2016
  • 卷号:7
  • 期号:16
  • 页码:30-41
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:This study aims to identify the effects of using computer in an internal control system, as well as identifying the required procedures which are in consistent with the requisitions of using computer in the supervisory work and its role in promoting efficiency and effectiveness of the financial control. It also aims to recognize the requirements of training, which works to promote workforce performance in the field of financial control and the extent to which these systems are compatible and reliable to secure accuracy of the accounting data and the control work.
  • 其他摘要:This study aims to identify the effects of using computer in an internal control system, as well as identifying the required procedures which are in consistent with the requisitions of using computer in the supervisory work and its role in promoting efficiency and effectiveness of the financial control. It also aims to recognize the requirements of training, which works to promote workforce performance in the field of financial control and the extent to which these systems are compatible and reliable to secure accuracy of the accounting data and the control work.
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