The study problem is weak interest of public institutions on applying the accounting information systems in the control of the public funds as well the misuse of the public resources of the country. The study aim is to identify the role of using accounting information systems in protecting public assets, the role of using accounting information systems in test accounting data in public sector, and knowing the impact of use the accounting information systems on increasing the efficiency and effectiveness of public financial control of the country, and the impact of using accounting information systems in encouraging compliance with fiscal policies. The study concluded that: The use of accounting information system helps to protect the public assets and properties, the use of accounting information systems has a major role in test accounting data in public sector, the use of accounting information systems positively affects the increase in efficiency and effectiveness of the public financial control, the use of accounting information systems positively to encourage compliance with the public financial policies. The study recommended as following: necessity of applying the accounting information system that helps in protecting the state's public assets and properties, the need to train and qualify accountants and auditors to use accounting information systems in order to increase the efficiency and effectiveness of financial control over public resources, the need to use accounting information systems in state institutions for their contribution to testing Accounting data, the necessity of using accounting systems to encourage compliance with the public financial policies.
Accounting Information Systems - Control of Public Funds
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