أثر إستخدام الحاسب الآلي على نظام الرقابة الداخلية

Abstract

Abstract This study aims to identify effect of using computer on internal control system, as well as identifying the required procedures which is consistent with requisitions of using computer in the supervisory work and its role in promoting efficiency and effectiveness of financial control. The study also aims to recognize requirements of training, that is 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 accounting data. To achieve research objectives the following hypotheses have been tested: \. Extent of changes occurred as a result of using the computer on the process of job description at the project. Y. Did indispensible accounting instructions and procedures to perform process of supervision, change in case of using the computer? V. Did this process need a certain level of training and qualifying the workforce and What are the characteristics that can be achieved as a consequence of a such training? i. Did the consequences of supervision change if the computer is to be used? The study has arrived at many findings the most important of which are the following: l.The process of separating financial functions fiom each other is very important and at the time, lines should be drawn between powers and responsibility of various administrations in the organizational hierarchy. Y. Supervisory procedures in the process of using the computer have increased the functional administrative performance efficiency within the frame of specific powers and responsibility in the organizational hierarchy, the computer has increased the functions and responsibility of the Supervisory body at the project and it has also increased the concentration and specification of relationship between administrations which has in return led to add value and significance for information arising from these operations. Y. Utilization of the computer has increased clarity of Supervisory procedures and instructions; it has also led to push forward the steps of supervision, as well as increasing its efficiency and effectiveness, by the virtue of audit and follow up continuous procedures of computer programs. i. Using the computer in the supervisory process needs an on- going training and qualifying of the workforce to conform with computers developments. °.Utilization of the computer in the field of supervisory process has led to increase potentiality of follow up and realization of output’s confonnity in a quick and precise accuracy and high efficiency, it has also helped in applying the basis ar1d principles of financial control, which has in tum provides accurate and reliable data, as well as contributing to make various kind of decisions. In the light of the above-mentionedfindings the study recommends the following: l.Responsible bodies should have interest in the organizational hierarchy, which in turn could also contribute to raise efficiency and effectiveness of financial control that is through precise job description, in addition to specification of powers and responsibilities in a clear and accurate marmer. \'.Those who are working in the field of supervision should have been endowed with experience and high efficiency, as well as obtaining an on- going training to conform with development of computer and accounting system as well. V. It is necessary to have interest in supervision via designing of supervisory and accounting systems with the help of experts in accounting and financial control to secure the existence of proper data base, with accurate tracks and procedures guaranteeing performance of operations, in a sound manner to secure accuracy of outputs as well.