El kistas Review of Management-Economic and Finance
Abstract:
The problem of the study was represented in a main question: How can the accounting information systems operating in the information technology environment be evaluated? In order to answer this, the study dealt with a set of criteria through which the accounting information systems that operate in banks and use information technologies in their accounting and administrative work can be evaluated. Accordingly, a set of criteria that can be used for evaluation purposes in banks operating in an information technology environment has been reached, which is related to how to meet users’ needs for accounting information, internal control, and AIS security and how to reduce risks associated with AIS in banks.
