إجراءات رقابة التطبيق في ظل استخدام الحاسوب

حالة دراسية في كلية الإدارة و الاقتصاد بجامعة الموصل

Abstract

Big and small units use information technology in operation and processing
deter, because the accounting and controlling require high speed in doing
financial operations, the need for computer gets bigger in order to reduce the
time and effort spent by the account and the person who checks in doing
their works. As for as inside control is concerned the use of computers has
participated in achieving the goal of control systems in an effective way,
especially with those of the direct controlling on the accounting applications
which is related to the activity of unites which contains controlling on input,
output and operating. This is what the research deals with through
introducing the concept of application controlling and its procedures and
evaluating its procedures and study at the college of economy and
administration university of Mosul.