يتمثل الهدف الأساسي لهذا البحث في ب

يتمثل الهدف الأساسي لهذا البحث في بيان أثر استخدام الحاسب الآلي على الرقابة الداخلية في مؤسسات التعليم العالي، وتقيم استخدام الحاسب الآلي "النظام المحاسبي الإلكتروني" في مؤسسات التعليم العالي ومدى فعاليته لإحكام الرقابة الداخلي، ودراسة وتقيم نظام الرقابة الداخلية في مؤسسات التعليم العالي والوقوف على نقاط ضعفه وذلك بهدف تحسين أداء الرقابة الداخلية.
وتتمثل مشكلة البحث في استخدام الحاسب الآلي في مجال المحاسبة والرقابة أمر ضروري للتقليل من الأخطاء والغش والتزوير، ولتحقيق الدقة والسرعة في عمليات التشغيل والوصول إلى نتائج دقيقة وسليمة، وهنا! ظهرت الحاجة إلى دراسة أثر استخدام الحاسب الآلي على الرقابة الداخلية، وهل يحقق نظام الرقابة الداخلية تطبيق إجراءات الرقابة في أقسام الحاسوب في مؤسسة التعليم العالي، هل يحقق نظام الرقابة الداخلية إجراءات الرقابة على المدخلات والتشغيل والمخرجات في مؤسسة التعليم العالي؟ .
ولقد سعي الباحث الي حل مشكلة البحث من خلال التحقق من صحة الفرضيات: استخدام الحاسب الآلي في مؤسسات التعليم العالي يؤدي إلى تبسيط الإجراءات الإدارية الموجودة في الأنظمة اليدوية، استخدام الحاسب الآلي في مؤسسات التعليم العالي يؤدي إلى رفع كفاءة وفاعلية نظام الرقابة الداخلية.
وتوصل الباحث الي نتائج أبرزها: استخدام الحاسب الآلي في الأعمال المحاسبية أصبح أمرا ضرورياً في مؤسسات التعليم العالي خاصةً مع زيادة حجمها، يحقق نظام الرقابة الداخلية في ظل استخدام الحاسب الآلي للبيانات المحاسبية إجراءات الرقابة على أمن البيانات والملفات، وأهم التوصيات: وضع مجموعة من الإجراءات الرقابية الواجب توافرها في ظل التشغيل الإلكتروني للبيانات، وإلزام المؤسسات التعليمية بإتباعها، الاستفادة من الإمكانات المتاحة في جهاز الحاسوب والبرامج الخاصة في تطبيق إجراءات الرقابة بحيث يمكن توفير بيئة رقابية جيدة.

النتائج (الإنجليزية) 1:

The main objective of this research on the impact of computer use on internal control in institutions of higher learning, and evaluate using computers "accounting system" in institutions of higher learning and the effectiveness of internal control, and examine and evaluate internal control system in higher education institutions and to identify weaknesses in order to improve the functioning of internal control. Search problem in computerized accounting and supervision is necessary to reduce errors, fraud and counterfeiting, in order to achieve accuracy and speed in operations and reach accurate results and sound, here! There was a need to study the impact of computer use on internal control, and can achieve internal control system application controls in computer departments in the institution of higher education, do you realize internal control system controls the input and the output and operating institution of higher education?The researcher has sought to solve the problem through the validation of assumptions: using computers in tertiary institutions leads to the simplification of administrative procedures manual systems, the use of computers in higher education institutions, raising the efficiency and effectiveness of the internal control system.The researcher found results: use of computers in accounting has become imperative in higher education institutions, especially with the increase in size, the system of internal control under computerized accounting data controls to data security and files, the most important recommendations: develop a set of control measures required under the electronic data, requiring educational institutions to follow, take advantage of the possibilities available in the PC and special programs oversight procedures so that it can provide a good regulatory environment.

النتائج (الإنجليزية) 2:

The main objective of this research in a statement the impact of the use of computers on the internal control in higher education institutions, and evaluate the use of computers "electronic accounting system" in institutions of higher education and its effectiveness to tighten internal control, and to study and evaluate the internal control system in higher education institutions and stand on points weakness in order to improve the internal control performance.
The research problem in the use of computers in the field of accounting and control is essential to reduce errors and fraud, and to achieve accuracy and speed of operation and access to accurate and sound results, and here! The need to study the impact of the use of computers on the internal control, and whether the internal control system to achieve the application of control measures in the computer departments in higher education institution, do you realize the internal control system to control the inputs and outputs and operating at higher education institution procedures? .
The quest researcher solve the problem of searching through validation of hypotheses: the use of computers in institutions of higher education leads to simplification of administrative procedures in the manual systems, the use of computers in institutions of higher education leads to raise the efficiency and effectiveness of the internal control system.
The researcher found the results of the most prominent: the use of computers in the accounting business has become a necessity in higher education institutions, especially with the increase in size, to achieve the internal control system in light of the use of computer accounting control over the data and files security procedures of the data, and the most important recommendations: establish a set of regulatory measures that must be met Operating under the mail data, and to require educational institutions to follow them, to take advantage of the possibilities available in the computer and special programs device in the application of control measures so that they can provide good control environment.

النتائج (الإنجليزية) 3:

The main purpose of this research is to demonstrate the impact of computer on the internal control in Institutions of higher learning and the use of computers in accounting Alnzam electronic institutions of higher learning effectiveness, perfectingThe rules of procedure, the study of the internal control system in Institutions of higher education and its weaknesses in order to improve the performance of internal control.
the problem research in the use of computers in accounting and control is necessary to reduce errors and fraud, forgery, and the accuracy and speed of operation and the results of and, here!There was a need to examine the effect of using computer on the internal control system, internal control procedures, and achieve control in computer departments in higher education institutions did you bring the internal control system controlsEmployment and output in the institution of higher education?
the researcher seeks to solve the problem of searching through a validated hypotheses.The use of computers in higher education institutions to streamline administrative procedures exist in the manual system, the use of computers in the institutions of higher learning to raise the efficiency of the effectiveness of the internal control system. "The research results including:The use of computer in the accounting business is necessary in the institutions of higher education, especially with the increase in size is the internal control system with the use of computer data. Accounting control procedures for data securityThe main recommendations:A set of control procedures should be in electronic data processing and the compulsory educational institutions, principles, computer device and tapping the potential in application of controls toProviding good regulatory environment.