From the above, we conclude that accounting information systems in any given organization include a set of qualified individuals, computers, software, databases and procedures which control its work, where all the mentioned components interact with each other to provide useful information which help take the right decisions. Individuals are among the most important components of accounting systems. The importance of individuals within the accounting information system increases under work for electronic purposes, in terms of the availability of qualified individuals and their ability to perform accounting tasks using modern technology with multiple entities related to the economic unit where they operate, in addition to the increase in data and information required to be collected, processed and delivered to stakeholders. Computers are considered the apparatus of computerized accounting information systems as the use of computers is critical to function and process data at the required speed and accuracy, or the ability to contact stakeholders and deliver required data and information to them. Furthermore, accounting information systems comprise a set of computer-directed operational instructions, called software, which the computer follows in order to achieve the required targets (Mohammad, Hammad, 2000). It is also essential to have databases which include sets of logically interrelated files stored in an organized manner that enables access for application programs to process data. All of the aforementioned components are controlled by a series of procedures which represent methods and policies that should be followed when using, operating or dealing with the information system (Taha, 2000).