Impact of Accounting Information Systems on the Effectiveness of Internal Controls in Organisations

Accounting — 2025, Undergraduate

This study investigated the impact of accounting information systems on the effectiveness of internal controls in Nigerian organisations. A survey was conducted with accountants, internal auditors, and information technology staff using a structured questionnaire. Data were analysed using descriptive statistics and regression analysis. The findings revealed that automated workflows, access controls, and audit trails significantly strengthened internal controls and reduced the incidence of errors and fraud. However, weak change management, system integration gaps, and cybersecurity concerns limited effectiveness in some organisations. The study recommends robust system controls, periodic security audits, and integration of accounting systems with enterprise resources.

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