أثر تطبيق نظام الرقابة الداخلية في رفع كفاءة النظام المحاسبي الإلكتروني

الملخص

This study examines the impact of implementing an internal control system on the efficiency of
the electronic accounting system in commercial banks in Al-Hasahisa City, Gezira State. The
study was motivated by the challenges faced by banking institutions in achieving the desired
efficiency and accuracy when using electronic accounting systems, which require an effective
internal control system to ensure the reliability and integrity of financial operations and
information .The study aimed to clarify the relationship between the components of the internal
control system (internal audit, internal control procedures, and organizational structure) and the
efficiency of the electronic accounting system in terms of accuracy, operational speed, and the
quality of financial reporting. The descriptive-analytical method was employed, and a
questionnaire was used as the primary tool for data collection from a sample of employees
working in commercial banks in Al-Hasahisa. In addition, secondary sources such as books,
articles, and previous studies were utilized to support the theoretical framework and statistical
analysis .The results revealed a statistically significant positive relationship between the
effectiveness of the internal control system and the efficiency of the electronic accounting
system. It was found that enhancing internal auditing, strengthening internal control procedures,
and establishing a clear organizational structure contribute to improving the accuracy and
reliability of financial reports, reducing errors and fraud, and increasing accounting performance
speed. Conversely, weaknesses in internal control components lead to decreased efficiency and
reduced quality of accounting outputs .The importance of these findings lies in confirming the
complementary role between internal control systems and electronic accounting systems in
promoting transparency and strengthening trust in financial information within banks. The study
indicates that internal control is not merely a tool for error detection, but a comprehensive system
that enhances operational efficiency and supports sound managerial decision-making .The study
recommends that banks develop and modernize their internal control systems by updating
policies and procedures, providing continuous training for staff on electronic systems, and
integrating modern technology into audit processes to improve financial and administrative
performance efficiency and achieve competitive advantage in Sudanese banking institutions.