Availability of the Principles of the Intellectual Framework for reliability in Electronic Accounting Information Systems: an Analytical Study

Abstract

The reliability of electronic accounting information systems is one of the most important pillars in companies and banks, especially, those that seek to increase the confidence of their dealers and investors in it. This study aims of measuring the availability of the principles of reliability of electronic accounting systems in local banks in the Nineveh Governorate. That has been regulated by the American Institute of Certified Public Accountants and the Canadian Institute of Certified Public Accountants, which includes five principles that will provide confidence in electronic systems, To achieve the objectives of the study, a research was conducted on local banks. In Nineveh Governorate. The data were collected by using the checklist to measure the availability of these five principles in the surveyed banks. The present study recommends enhancing the interest of the local bank manager in Nineveh Governorate by applying the reliability principles due to its great impact on the accuracy results in its banking work. The necessity for the bank management to spread more awareness among its employees and cadres of the concept of reliability and importance of accounting information systems by increasing educational courses and holding educational seminars and workshops, Showing a great concern to find appropriate solutions and alternatives to keep the local banking system ready to work under any circumstances, the necessity for banks to establish a special department for technology Information in all banks and the provision of specialized staff in the management of information technology so that they have individuals specialized in the branches with experience and high efficiency to work to protect the security of accounting information systems at banks.