Accountants Perceptions Of Internal Control Problems Associated With The Use Of Computerized Accounting Systems: Evidence From Bahrain

Abstract

The objective of this study is to investigate Bahraini accountants perceptions of internal control problems associated with their use of computerised accounting systems and how such problems may be resolved. A three-section questionnaire was developed to collect the data. A sample of (100) firms was selected for the study. Sixty-two questionnaires were returned duly completed (a response rate of 62%). Descriptive statistics and ANOVA were used to analyse the data. The results indicate that Bahraini accountants perceive that there exist some internal control problems associated with the use of computer-based accounting systems. The most important problem is that information can be changed without physical traces. However, they perceive that certain control procedures can be undertaken to overcome them (e.g., ensure that only authorised people have access to computers and records; use of backup copies; effective testing of programs for problems noted and separation of duties within data processing). Significant differences were found in some of the problems faced by the firms according to the nature of business operations.