Year: 2026
Type: article
Study design: Observational Study
Abstract: This study examines the impact of implementing an internal control system on the efficiency ofthe electronic accounting system in commercial banks in Al-Hasahisa City, Gezira State. Thestudy was motivated by the challenges faced by banking institutions in achieving the desiredefficiency and accuracy when using electronic accounting systems, which require an effectiveinternal control system to ensure the reliability and integrity of financial operations andinformation .The study aimed to clarify the relationship between the components of the internalcontrol system (internal audit, internal control procedures, and organizational structure) and theefficiency of the electronic accounting system in terms of accuracy, operational speed, and thequality of financial reporting. The descriptive-analytical method was employed, and aquestionnaire was used as the primary tool for data collection from a sample of employeesworking in commercial banks in Al-Hasahisa. In addition, secondary sources such as books,articles, and previous studies were utilized to support the theoretical framework and statisticalanalysis .The results revealed a statistically significant positive relationship between theeffectiveness of the internal control system and the efficiency of the electronic accountingsystem. It was found that enhancing internal auditing, strengthening internal control procedures,and establishing a clear organizational structure contribute to improving the accuracy andreliability of financial reports, reducing errors and fraud, and increasing accounting performancespeed. Conversely, weaknesses in internal control components lead to decreased efficiency andreduced quality of accounting outputs .The importance of these findings lies in confirming thecomplementary role between internal control systems and electronic accounting systems inpromoting transparency and strengthening trust in financial information within banks. The studyindicates that internal control is not merely a tool for error detection, but a comprehensive systemthat enhances operational efficiency and supports sound managerial decision-making .The studyrecommends that banks develop and modernize their internal control systems by updatingpolicies and procedures, providing continuous training for staff on electronic systems, andintegrating modern technology into audit processes to improve financial and administrativeperformance efficiency and achieve competitive advantage in Sudanese banking institutions.
Institution: University of Al-Butana
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220364372