Internal control governance and ais: understanding and resolving user dilemmas / Suziel Nchamaobari Obarieeh Epollo, Noraizah Abu Bakar and Nor Hafizah Abd Mansor

This study aims to explore the dilemmas faced by users of Accounting Information Systems (AIS) in the context of internal control governance (ICG) within an organization. The study on user's dilemma in AIS and corporate governance internal control (CGIC) can help to understand how organization could un-anxiously unburden the hostile requirements. Thus, this will further give a balance understanding and a guide for establishing elastic and manageable internal control policies for AIS and its users. The systematic literature review (SLR) applies conventional principles after identifying and evaluating all the related data and information to include in this research study. These research study pragmatically derive and deployed the premise of existing literature to identify the concepts of user dilemmas in AIS. This was done by focusing on the key areas in AIS, ICG, IT governance (ITG), corporate governance (CG) and users' dilemmas in AIS. Through formulating research question and developing the approach, this research systematically and explicitly extracted the data gathered and those selected data then served as the primary filters for inclusion. The findings reveal that AIS users frequently encounter dilemmas in executing their roles and responsibilities, particularly ethical and process-related dilemmas, within the broader context of internal control governance. This study is important as it ventures into a very scanty research environment the like of user's dilemma in AIS and CG internal control. The entrance of this research, set a new domain to explore and research as there are few or limited work done in this research area.
Keywords: Accounting Information System (AIS), Corporate Governance, Internal Control & Users Dilemma