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Journal : West Science Interdisciplinary Studies

The Importance of Internal Control in Accounting Information Systems Aulia, Dinda; Hazmi, Yusri; Isnani, Isnani; Khairunnisa, Meifiza
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1076

Abstract

The objective of this article is to examine the significance of internal control in an accounting information system. An accounting information system serves as a framework for conducting accounting operations within an organization. A structured accounting information system is the result of the interaction between individuals, instruments, and methods. In the creation of financial reports, accounting information must be guaranteed to be free of errors and fraud, regardless of whether it was intentionally or inadvertently committed. This article employs a descriptive methodology, with library data serving as some of the data sources. The article's conclusion is that financial reports are a method of accountability from management to interested parties. Consequently, the reports that are generated must be of the highest quality and devoid of errors. Internal control is a manifestation of management's endeavor to achieve this objective by utilizing five control elements: control activities, control environment, risk assessment, information and communication, and supervision.
Co-Authors Ahmad Rifki Al Karim Rambe, Rahmansyah Fadlul Aldine, Thia Thania Alfarabi Alliyah, Rusi Rusmiati Ardana, Mira Shaila Atika Atika Ayudis, Diaz Azira, Nadin Azizah , Nurul Bestari, Nurhillal Billa, Salsa Cut Khairunnisak Cut Morina Zubainur Dahrani, Eza Fira Darus, M. Aza Raja Desrivariza, Putri Djaguna, Nurafmi Eka Andriani, Eka Elvandari, Miliyantri Eni Karsiningsih Farida Sembiring, Ella Fauzy, Saifudin Fithri, Rahma Fitri Hayati FITRIA, NOVI Fitriana, Farida Ihsan, Farraz Aulia Intan Lestari, Yuliana iskandar, intan cahya Isnani Isnani Istiqamah, Aribatul Jamahari, Jamahari Jasmir Jayanti, Ratna Dwi Juliani Khairunnisa, Meifiza Khairurrizal, Muhammad Laksmi Diana Lubis, Andina Febriana Lubis, Lara Nauly Lubis, Munadya Salsa Billa Lubis, Sahira Annaba Lumbansiantar, Steven R.J. M Nasir Maksum, Abd Khanan Malau, Vincencius Maruli Tua Malau, Vincensius Maruli Tua Marlina, Neneng Cucu Masari, Ni Made Galih Maulia meylina, Mey Lina Mariani Sipayung Monica Dewi, Akwila Mubarak Mubarak Muliani, Amelia Sri Nababan, Amanda Agustina Natasha, Ficha Ningsih, Erni Septia Nur Azizah NUR FADILAH NURUL AZIZAH Pane, Arifah S Zidana Purba, Rifani Enjelita Purwasih, Rati Puspita, Dhea Puja Putri, Khumairoh Annisa Putri, Rentaulina Putri, Siti Rahmayanti Raja, Adelia Mestwo Lumban Rasmitadila, Rasmitadila Rusli, M S, Irwan Safitri, Risti Ananda Salsabilla, Nur Saidah Sembiring, Ella Farida Shafana, Anisa Nur Sharipuddin Siallagan, Lentiona Ropika Sidauruk, Vande Mart Simbolon, Rista Dewi Siregar, Rini Ullatif, M.Taufik Umi Latifah Utama, Ida Bagus Made Wahyu Ramadhan Wardhana, Manggala Pasca Wismanto Wismanto Yanti, Ayu Safrida Yulianti Yusri Hazmi