ELECTRONIC FINANCIAL CONTROL AND ITS IMPACT ON REDUCING ACCOUNTING MANIPULATION

Abstract

This study examines the role of electronic financial control systems in reducing accounting manipulation and enhancing the reliability of financial information. The research aims to analyze how electronic financial control tools such as enterprise resource planning (ERP) systems, automated auditing, real time monitoring and digital documentation contribute to limiting opportunities for manipulation in accounting records. The study adopts both theoretical and practical approaches The theoretical framework reviews the concept of electronic financial control, its components and common forms of accounting manipulation The practical aspect evaluates the impact of implementing electronic controls on improving segregation of duties, strengthening internal control procedures, reducing human error and increasing detection of irregularities Findings indicate that electronic financial control systems significantly reduce manipulation risks by enhancing data accuracy, ensuring audit trails, enforcing authorization procedures and facilitating continuous monitoring. The study concludes that adopting electronic financial control improves financial transparency, strengthens internal control effectiveness and supports decision making It recommends that organizations invest in modern digital control systems, provide training for accounting staff and continuously update electronic security measures to minimize accounting manipulation and enhance financial governance.