Open Accessدور نظام الرقابة الداخلية في تأمين عمليات التجارة الإلكترونية
Author(s) -
د. ياسر تاج السر محمد سند,
د. حنان حسين عيسى كرم
Publication year - 2021
Language(s) - English
Resource type - Journals
ISSN - 1858-6198
DOI - 10.52981/oiuj.v33i1.788
Subject(s) - control (management) , internal control , business , operations management , control environment , computer security , computer science , accounting , engineering , internal audit , joint audit , audit , artificial intelligence
The study addressed the clarifying of the role of the internal control system in securing electronic commerce operations in Sudanese banks, where the problem of the study was how to secure the risks of e-commerce operations that take place in Sudanese banks through internal control over data inputs, operations and outputs, to achieve the study objectives the following hypotheses were tested; There is a statistically significant relationship between internal control of inputs and securing e-commerce operations, there is a statistically significant relationship between internal control over operating and securing e-commerce operations, there is a statistically significant relationship between internal control of outputs and securing e-commerce operations, the study concluded Validated results of the hypotheses; As the internal control over the inputs, operations and outputs of e-commerce data helped secure its operations in Sudanese banks.