The Impact of Expert Systems on Enhancing the General Controls over the Computerized Accounting Information Systems

This study aimed to identify the impact of expert systems in improving the general controls of computerized accounting information systems in the Jordanian industrial public shareholding companies listed in Amman Stock Exchange. To achieve this goal, the researchers depended on the descriptive and analytical approaches. The study population consisted of all Jordanian industrial public shareholding companies and the study sample was selected from companies using the expert systems, numbering 32 companies. A questionnaire was formulated and 140 copies were distributed. SPSS was used to analyze data. The researchers found that there is an impact of expert systems in improving the general controls of the computerized accounting information systems four pillars, regulatory controls , access controls, controls the security of files, and documentation of controls and the development and maintenance of devices. Based on the result, the researchers recommended that there is a need of developing training programs for the staff of the Jordanian industrial companies to increase their awareness and understanding of the uses of expert systems, as this could assist them in avoiding errors during system use and consequently lead to strengthening general controls in the companies.