متطلبات أدوات الرقابة الداخلية في ظل التشغيل الإلكتروني وأثرها على كفاءة نظم المعلومات المحاسبية دراسة تطبيقية على مراقبات وزارة المالية الليبية / المنطقة الغربية

Abstract

This study aims to investigate the requirements for internal control tools in the electronic operating environment and their impact on the efficiency of accounting information systems in the financial affairs offices of the Libyan Ministry of Finance. The study adopts a descriptive-analytical approach and examines a sample of internal auditors and financial accountants working in the financial affairs offices in the western Libyan municipalities of Sabratha, Al-Ajilat, Al-Jumail, Zuwara, and Al-Raqdalen. Data were collected using a 24-item questionnaire distributed manually to 55 employees and analyzed using appropriate statistical methods. The study yielded several findings, as follows:

1- There is a statistically significant effect at the 0.05 significance level of the independent variable (requirements of the control environment under electronic operation) on the dependent variable (efficiency of accounting information systems). A one-unit increase in the independent variable is associated with a 0.745-unit increase in the dependent variable.

2- There is a statistically significant effect at the 0.05 significance level of the independent variable (requirements for general information technology controls) on the dependent variable (efficiency of accounting information systems). A one-unit increase in the independent variable is associated with a 0.848-unit increase in the dependent variable

3 - There is a statistically significant effect at the 0.05 significance level of the independent variable (requirements for electronic accounting application controls) on the dependent variable (efficiency of accounting information systems). A one-unit increase in the independent variable is associated with a 0.892-unit increase in the dependent variable.

--The study also recommended regularly updating and developing accounting systems and software to reduce errors and fraud in accounting transactions, prevent the entry of incomplete or illogical data, and protect devices and networks against unauthorized access.