INTERNAL CONTROL PROBLEMS ASSOCIATED WITH THE USE OF COMPUTERIZED ACCOUNTING SYSTEMS AMONG SMES IN GENERAL SANTOS CITY: ACCOUNTANTS' PERSPECTIVE

Accounting and bookkeeping have always been widely used tools for computer technology. As a result, many entities transitioned from manual to computer-based accounting systems. Computers are extensively used in accounting since they can hold, process, and synthesize large amounts of financial information effectively. However, some of them must deal with the internal control problems that come with computer-based accounting systems. Nonetheless, there are internal control procedures that can help you overcome such problems. This research focused in determining the extent to which internal control problems are associated with the use of computerized accounting systems and how such problems can be resolved.

The purpose of this study is to identify and assess accountants' perceptions of internal control problems associated with the use of computerized accounting systems among SMEs in General Santos City. and how such problems can be settied. To collect the data, a three-section questionnaire was created. For the study, a sample of 60 registered SMEs was chosen. The data were analyzed using descriptive statistics and ANOVA. According to the findings. General Santos City SMEs accountants believe that there are some internal control problems associated with the use of computer-based accounting systems. The most serious problems occur at the output stage.

They believe, however, that certain control procedures can be implemented to resolve those internal control problems like using backup copies, only authorized people should have access to records, and using control totals to check computer results. But SMEs differed only in one solution to address internal control problems associated with the use of computerized accounting systems, which is the use of physical control and cross-checks, according to ANOVA at the 0.05 level of significance. This shows how the nature of a company's operations can have a significant impact on the proposed solution.