دور نظم المعلومات المحوسبة في تحقيق فاعلية الرقابة الداخلية في المصارف الاسلامية الاردنية

الجويفل, احمد (2011) دور نظم المعلومات المحوسبة في تحقيق فاعلية الرقابة الداخلية في المصارف الاسلامية الاردنية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to know the role of accounting Information Systems in achieving the effectiveness of internal control in Jordanian Islamic Banks. The researcher used the descriptive analytical approach in this study. The study's community consists of two Jordanian Islamic Banks. The sample of the study consists of the managers of the senior management, in addition to accountants and internal auditors. The researcher arrived to following results: - There is an effect with statistical evidence for the accounting information systems on the effectiveness of internal control at the Islamic banks, and there are differences with statistical significance on the role of accounting information systems in realizing the effectiveness of internal control. The researcher concluded that there is a statistical (effect) difference of accounting information system effectiveness variable on the internal control. Also, it was found that there are no statistical differences with statistical significance on the impact of the accounting information systems on the effectiveness of the internal control at the Jordanian Islamic Banks is due to the (bank's size (measured by the bank's capital), and the date of establishing the bank). س Recommendations: The researcher recommends the following: 1- Keeping up with the latest developments in the computerized Accounting Information Systems that will reflect positively the activation of internal control in Islamic Banks. 2- Focusing on a certain mechanism of internal control that will be in harmony with the Accounting Information Systems used in Islamic Banks in order to activate its role in controlling the work. 3- The managers of various departments in the bank are to coordinate and cooperate with the Internal Control Department in various banking transactions. 4- Focusing on applying the internal control mechanism periodically and effectively on all associated with the use of Accounting Information Systems in the two banks under study. 5- Using the latest hardware in Accounting Information Systems that working to control the process of entry, processing, and retrieval of data system.

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