provides information for the administrative formed in monthly reports about the financial situation, business results, and cash flows of the institution. Institutions design a general controlling system to guarantee that its computerized system is stable and is managed well. A set of general controlling procedures are followed in order to achieve that:
1- Developing a security plan.
2- Segregation of duties.
3- Controlling the development of the system’s project procedures.
4- Controlling physical access control procedures.
5- Controlling logical access control procedures.
6- Controlling data storage procedures.
7- Controlling data transformation.
8- Documentation standards to ensure proper and clear documentation for the
accounting information systems that can be used as a reference in user
training, and accounting information system maintenance.
9- Reducing the time of system crashes.
10- Disaster recovery plans