The risks of communication between department of internal control & computer and its impact on the efficiency of the accounting information systems in the commercial banks

Abstract This study aimed to identify the risks of communication between internal control and computer departments and its impact on the efficiency of the accounting information systems at the commercial banks. The study sample consisted of 62 employees in the computer & internal control departments, The study adopted the theoretical and field approaches of the descriptive analytical methodology. The study findings showed that there is a significant effect for the risks of communication between internal control and computer departments on the efficiency of the accounting information systems at the commercial banks. It illustrated a positive effect for each component of risks of communication between internal control and computer departments (problems of the centralization of decisions, problems of the absence of the legislations and laws, problems of the external environment) and the efficiency of the accounting information systems at the commercial banks.