ASSESEMENT OF ACCOUNTING INFORMATION SYSTEM ( AIS ) AS INTERNAL CONTROLTOOL OF COMERICAL BANK OF ETHIOPIA IN CASE OF GUBREY branch

Abstract

In today‟s world the AIS is critical factor success or frailer of any organization. This Studynting information system as internal control tool of commercial bank gubre branch. The bank has 30 employees. The researcher contacted with 20 employee respondents by distribution by was conducted to investigate the AIS is a mechanism of internal control in commercial bank of Ethiopia Gubrey branch. The general objective of the study is assessment of accounting of questionnaires and with manager by interview questions. The data was collected from primary and secondary sources. Mixed type research design was adopted for the study. The researcher used descriptive statics to analyze data. The study showed that AIS is vital role on internal control in the commercial bank Gubrey branch with reducing risk, error and fraud for effectiveness and efficiency information to prepare financial statement. Keywords: Accounting Information System (AIS), Internal Control, Commercial Bank, Risk Management, Fraud Prevention, Financial Reporting, EthiopiaThis version improves clarity, flow, and academic tone while ensuring all key elements (objectives, methods, findings,