INTERNAL CONTROL GOVERNANCE AND AIS

UNDERSTANDING AND RESOLVING USER DILEMMAS

Abstract

This study aims to explore the dilemmas faced by users of Accounting Information Systems (AIS) in the context of internal control governance within organizations. It seeks to identify the mechanisms of internal control governance imposed on AIS users and emphasizes the need to develop and adopt affordable, flexible, and user-friendly internal control policies. Such policies should balance human freedom and professional ethical codes of conduct within organizations. Implementing these policies will enhance decision-making skills based on factual realities for the management, investors, shareholders, and directors of companies, as suggested by Almasarwah (2015) and Iwejor (2017). This study utilized existing literature to investigate the concept of user dilemmas in accounting information systems, focusing on how internal control governance affects user performance flexibility on a global scale. It is hope that this study can help stresses the necessity of establishing flexible and user-friendly internal control policies for Accounting Information Systems (AIS).