THE CONCEPTUAL FRAMEWORK OF THE MEDIATING EFFECT OF INTERNAL CONTROL ON THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION SYSTEM AND FINANCIAL REPORTING

Abstract

Internal control effectiveness is very important because internal controls over financial reporting use financial reporting as a disclosure tool to communicate information to stakeholders and they can evaluate the performance of top management and assessment of investment risk. The aim of this research is to propose a conceptual framework in the role internal control mediating between accounting information system on the financial reporting.

Keywords: internal control, accounting information system, financial reporting.