2024, Vol. 7, Issue 2

The objective of this study is to illustrate the impact of the accounting information system on auditing and its quality, as well as the resulting conclusions of auditing influenced by this information, acquired from information providers represented by account managers. The research findings indicate that the implementation of the accounting information system has beneficial impacts on the efficiency of internal auditing. This is achieved by supplying the essential information required for producing accurate findings at the right moment. Moreover, the effective deployment of the accounting information system enables the successful execution of internal audits and enhances its precision. The report advised enhancing the dependence on the implementation of accounting information systems in banks and guaranteeing that the institution is consistently furnished with contemporary equipment and upgraded accounting software.