Impact of Internal Control on Improving the Effectiveness of the Electronic Government Accounting System

This study aims to determine the control procedures within the internal control procedures in estimating the possibility of errors and manipulations in the inputs, treatments and outputs of the government accounting system. The study relied on the descriptive approach through the questionnaire list distributed to a sample of accountants and auditors of some public universities, and the questionnaire was analysed by the SPSS program. The study seeks to fill the knowledge gap in determining the areas of impact of internal control on achieving the objectives of the government accounting system, in order to ensure the quality of financial reports for the research sample. The main conclusion of this study is the existence of the impact of internal control on the effectiveness of electronic accounting system through the accuracy, adequacy and timeliness of government financial statements, as well as increasing the efficiency of accountants in electronic operation. The most important recommendation that this study can state here is the need for government units to adopt electronic operating systems in the electronic government accounting system in the presence of controls that ensure the proper implementation of these systems in order to achieve the quality of government financial reports.