The impact of digital accounting information system integration on corporate internal control

Authors

  • Nadilah Universitas Indo Global Mandiri
  • Lesi Hertati Universitas Indo Global Mandiri
  • Terrti Avini Universitas Indo Global Mandiri
  • Agustina Heryati Universitas Indo Global Mandiri

Keywords:

Sistem Informasi Akuntansi, Digitalisasi, Pengendalian Internal, Audit Trail, Teknologi Informasi

Abstract

The integration of digital Accounting Information Systems (AIS) constitutes a critical strategy for enhancing the effectiveness of corporate internal control. This study examines how the implementation of digital AIS influences the reliability of accounting processes, transaction transparency, and fraud prevention. A literature review and conceptual analysis were employed to examine the role of technology in internal control systems. The findings indicate that digital AIS integration improves recording accuracy, accelerates data processing, provides a comprehensive audit trail, and strengthens the segregation of duties through access-rights management. Automated controls embedded in the system further reduce human error and the risk of data manipulation. Nevertheless, digital technology also introduces new risks, including cybersecurity threats and dependence on information systems. Overall, digital AIS integration has a significant positive effect on the quality of corporate internal control, provided that organizations implement adequate technology risk management.

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Global Health Administration and Management Vol 1 No 1

Published

2026-03-30

Issue

Vol. 1 No. 1 (2026): GHAM | March 2026

Section

Review

Copyright (c) 2026 Nadilah, Lesi Hertati, Terrti Avini, Agustina Heryati

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