The Role of The Internal Control System in Light of The Electronic Operation of Accounting Data

In light of the rapid technological development and the adoption of institutions on electronic operating systems for accounting data, the internal control system has become a key pillar to ensure the integrity and accuracy of financial information. This research addresses the importance of adopting advanced internal control mechanisms to deal with the challenges posed by the electronic environment, as it highlights the need to update procedures and techniques that contribute to protecting data from errors, manipulation and cyberattacks. The research also discusses the impact of ICTs on improving efficiency Operational and reduce the risks associated with traditional procedures, contributing to enhancing confidence among investors and stakeholders. The research aims to provide an integrated model for internal control that takes into account digital developments, and supports the continuity and transparency of accounting operations in modern institutions.