Financial and accounting systems play an important role in the efficiency of financial and accounting performance, as they contribute to providing integrated and organized records of accounting operations, thus leading to the issuance of correct financial reports that enable appropriate decisions to be made at the right time. In addition, they help in providing means of financial control.

The financial and accounting system is reviewed in terms of efficiency and ensuring the accuracy of the results, as well as the human cadres’ familiarity with the systems.