تكامل نظم المعلومات المحاسبية المحوسبة ومخاطر النشر الإلكتروني للتقارير و القوائم المالية

Abstract EN

The study aimed to clarify the impact of Integration of Computerized Accounting Information Systems on Reducing The Risk of Electronic Publication for Financial Statements and Reports in three petroleum marketing companies in Sudan By applied a questionnaire to a sample of 100 workers in marketing and distributed petroleum companies , and it reached the below results :(first): The percentage of applying integrated of accounting information system in that companies for decreasing the risks of publishing is good.

(second): The effect of applying integration of accounting information systems in this companies is positive and has a statistically indication, which indicates an improvement in the level of the accounting information systems integrated lead to mitigate the risks of publishing reports of business and financial reports risks according, the point of view of employees in the study sample.(third) There is an effect of the interaction of educational qualification and experience of the workers in improving the quality of accounting information system integration for decreasing errors and mitigates the risks ,(fourth) high percentage agreement 55.4%from sampling community for variable of accounting information system integration, indicated that this companies has been full automation for their business to mitigate the risks.

The study presented of proposals, and the most important one is have an integrated framework for accounting information systems integrated, that will contribute in spreading the culture of integration and its implementation in the companies, and emphasizing the importance of working to increase the level of the accounting information system integrated, a the high quality that contributes in strengthening the status of the institution and encouraging investments.