Accounting information systems in the light of electronic operation and their relationship to the performance of the internal auditor An analytical study of the opinions of a sample of specialists working in the fields of auditing and accounting in the ba

Accounting information systems in the light of electronic operation and their relationship to the performance of the internal auditor An analytical study of the opinions of a sample of specialists working in the fields of auditing and accounting in the banking sector in the Amara city to Mesan governorate

الملخص

This study seeks to explore the impact of electronic-based accounting information systems (AIS) on internal audit performance in the banking sector, most specifically Amara Bank, whereby a mixed-method approach was employed. The research problem was formulated through the following question: Is there a high level of awareness regarding the benefits of electronic accounting information systems in supporting and enhancing the performance of internal auditors in the banking sector of Amara? The study was based on a main hypothesis stating that AIS, when operated electronically, positively contribute to supporting and improving the performance of internal auditors within the organizations studied. A descriptive analytical framework was adopted for the theoretical component, while a structured questionnaire was used for the empirical (practical) component. The questionnaire consisted of 18 items and 40 questionnaires, which were distributed to the study sample selected using the comprehensive census sampling and included auditors and accountants working in the banking sector. Their responses aimed to assess the extent to which electronic AIS support internal auditor performance. Out of the distributed questionnaires, 32 valid responses were received and analyzed statistically. The study reached several key conclusions, the most significant of which is that the statistical analysis demonstrated a positive and significant relationship between the independent variable (electronic AIS) and the performance of internal auditors. This indicates that these technologies play a meaningful role in explaining and enhancing internal audit performance. Based on these findings, the study also proposes several recommendations, like (1) strategic modernization of AIS infrastructure, (2) specialized training programs for digital audit competencies, and (3) policy reforms to standardize electronic auditing practices.