STUDY OF EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEM ON INTERNAL CONTROL

This study was focused on effectiveness of accounting information system on internal control in Oromia International Bank, Bule Hora Branch. The objective of the study was to examine the effectiveness of accounting information system on internal control. To achieve the objective, it was considered important to analyze the function of accounting information system in bank operation, to analyze factor that effectiveness of internal control and to analyze problem that faced by the organization if accounting information system was not used. The source of the data used a primary and secondary source of data. The primary data was collected from questioner, interview and through personal observation. The secondary data collected from public or official documentation finally the collected data was processed, analyzed and interpreted by using different percentage. Study was concluded by observing that lack of accounting information system was creating lack of internal control. Recommendation was forwarded by mentioning the importance of awareness and training program for accounting information system to maintain proper internal accounting control system.