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Introduction
Information technology has had as much impact on our society as the industrial revolution.
In the information age, companies are finding that success or failure is increasingly
dependent on their management and use of information. Therefore, companies need a good
information system that enabled an efficient and effective use of information to give them
more competitive advantage (Moscove, Simkin, & Bagranoff, 1999).
An information system is a set of interrelated subsystems that work together to collect,
process, store, transform, and distribute information for planning, decisions making, and
control. An information system need not be a computerized system, but the use of
computer in information systems can improve the efficiency of information collection,
processing, storing, transformation and distribution. An accounting information system
(AIS) is the information subsystem within an organisation that accumulates information
from the entity various subsystems and communicates it to the organisation information
processing subsystem. The information processing subsystem is likely to be a separate
department in the organisational entity that is responsible for computer hardware and
software (Moscove, Simkin, & Bagranoff, 1999). The AIS has traditionally focused on
collecting, processing, and communicating financial-oriented information to a company
external parties (such as investors, creditors, and tax agencies) and internal parties
(principally management). Today, however, the AIS is concerned with non-financial as
well as financial data and information.
In general, a bank AIS has the same role as in other companies that is to provide financial
and non-financial information to the company external parties (such as investors, creditors,
and tax agencies) and internal parties (principally management). However, due to the
