The Extent of an Impact of Using Electronic Banking on Effectiveness of Application Control in Computerized Accounting Information Systems : A Field Study in Commercial Banks of Yemen

Abstract

This Study Aimed To Determine The Extent Of An Impact Of Using Electronic Banking On Increasing Effectiveness Of Application Control  In(CAIS) ⁽¹⁾ In(CBY) ⁽²⁾

To Achieve The Objectives Of The Study, The Researcher Used A Special Questionnaire To Collect Data From AStudy Sample, (57) Questionnaires Has Been Subjected To Analyzing.

The Study Analyzed Data And Tested Hypothesis By Using Statistical Method, Depending  On (SPSS) ⁽³⁾

The Study Reached To Many Results The Main Of Them, There Were  Positive Clear Effects  For Using Electronic Banking On The Effectiveness Of Application Control  In (CAIS), They Contribute In Explanations  The Behavior Changing In That Effectiveness In Those Banks.

On The Light Of These Results, The Study Recommended That Banks  Need Invest In The Advancement Of  Electronic Banking And Increase Training Course In Using Electronic Banking For Accountants And Provide Their Banks With A Specialized Staff Ready  And Qualified To Face The Challenges And Solve The Problems Imposed By The (IT) Development, Which   Positively Reflects On The Effectiveness Of The (AIS)  In Those Banks.