The Impact of Accounting Information Systems on Ensuring the Accuracy and Reliability of Financial

Abstract

The study aims to explore the effect of accounting information systems including (internal control, software, devices and equipment, information systems security) on ensuring the accuracy and reliability of financial statements in Al-Rafidain Bank in Iraq. The descriptive and analytical approach was employed to achieve the purposes of the study. A questionnaire was designed to collect data and distributed to a random sample of (150) employees of the bank's head office at different job levels, and then the data from the questionnaire was analyzed using the spss program. The results demonstrate a strong support by the sample members for the impact of accounting information systems in ensuring the accuracy and reliability of financial statements in Al-Rafidain Bank, as this indicates the importance of these systems in the context of banking, and the study also showed a statistically significant positive impact of accounting information systems represented in (internal control, software, hardware and equipment, information systems security) in ensuring the accuracy and reliability of financial statements in Al-Rafidain Bank in Iraq, which is a positive indication of the importance of these systems in improving Data quality and enhanced efficiency in banking.