أثر مخاطر نظم المعلومات المحاسبية على موثوقية المعلومة المحاسبية : "دراسة تطبيقية على مصرف المزارع التجاري في جمهورية، السودان 2020م"

Abstract EN

This research aims to identify the electronic accounting information systems and identify the risks facing electronic accounting information systems and to identify the impact of the risks of electronic accounting information systems and on the reliability of the information.

This research also assumes an effort to test the assumption of a statistically significant effect of the risks of accounting information systems the electronic and the reliability of accounting information and the extent of reliance on it.

The researcher follows in this research the descriptive and analytical approach and the descriptive approach in describing the systems and the historical method in presenting the previous studies related to the topic of the research and the study and analysis.

Employees' passwords lead to a defect in the reliability of accounting information, the risk of entering data that is not allowed for employees, stealing data and information.