Asian Journal of Social and Humanities
Vol. 2 No. 6 (2024): Asian Journal of Social and Humanities

The Important Role Of Internal Control In Accounting Information Systems

Salomi Jacomina Hehanussa (Universitas Kristen Indonesia Maluku, Indonesia)

Article Info

Publish Date
25 Mar 2024

Abstract

This study discusses the important role of internal control in Accounting Information Systems. The purpose of this writing is to provide an overview or explanation with a literature study approach on the important role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer-based accounting information systems can guarantee the success of a company without supervision from the company's business people. The author discovers six important roles of the Internal Control System. The first is to have a great influence on computer-based Accounting Information Systems. Internal Control Systems can prevent excessive resources in the company, Create accountability of financial statements, and increase the credibility and quality of the company; then, its management makes it easy to make decisions and prevent fraud. Accountant information computer-based systems cannot run properly without management control.

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Journal Info
Asian Journal of Social and Humanities
Website

Abbrev

jsh

Publisher

Pelopor Publikasi Akademika

Subject

Decision Sciences, Operations Research & Management Earth & Planetary Sciences Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Asian Journal of Social and Humanities is a scientific journal in the form of research and can be accessed openly. This journal is published once bimonthly by Beritrust Publisher. Asian Journal of Social and Humanities provides a means for ongoing discussion of relevant issues that fall within the ...