The Relationship Internal Accounting Control, Information Process Control and Performance of Accounting Information System

Internal accounting controls are the methods and procedures that firms use to ensure the validity and accuracy of their accounting informations. In the information age, businesses process information and are subject to information processing control. Furthermore, information processing control will affect the performance of the accounting information system. The purpose of this study is to examine the relationship between the components of the internal accounting management system, information processing control and the performance of the accounting information system. To this end, hypotheses were established and a survey was conducted targeting financial institutions. Statistical analysis was performed on the questionnaire of 220 respondents. The research results are as follows. The components of the internal accounting control system have a statistically significant positive effect on general control and applied control. And General control and applied control have a statistically significant positive effect on accounting information system performance. But General control does not have a statistically significant effect on applied control. It was found that the level of each component of the internal accounting management system is important and that they affect general control and applied control, and general control and applied control affect the accounting information system. It is expected that it will help the establishment of the internal accounting management system of the company.