International Science and Technology Journal

The study aimed to identify the nature of the main risks facing electronic accounting information systems in commercial banks operating within the scope of the Zawiya Municipality. The researcher reviewed previous studies that were interested in the field of study. By conducting an applied survey study using personal interviews and a questionnaire distributed to commercial banks operating within the scope of the Zawiya Municipality, the results of the study showed that the most important risks threatening electronic accounting information systems in most of the banks included in the study are the risks related to data entry, the most important of which is unintentional entry by employees, and the risks related to data operation, the most important of which is sharing a number of employees with the same password, and the lack of sufficient experience and skills required to implement the work, then come the risks of outputs, the most important of which is unauthorized disclosure of data by displaying it on screens or printing it, and also obtaining incorrect outputs as a result of updating the old system and transferring data to the new system. The study also showed that some banks have suffered from significant losses as a result of updating the old systems, and encroachment on their electronic accounting information systems, and therefore the administrations of these banks must support internal control and provide the necessary protection and increase awareness and training for bank employees to reduce the risks related to these systems....................... Keywords:................Commercial banks, Electronic accounting information systems, risks, data entry.