EVALUATION OF RELIABILITY OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEM ON GALLE DISTRICT IN SMALL AND MEDIUM ENTERPRICES

Abstract

This study aimed to evaluate the reliability of computerized information systems in SMEs in Galle district. A structured questionnaire was used as the method of data collection and the sample of this study selected as 354 SMEs owner in Galle district. Sample calculator in google andg5Yo confident level and 50% confident interval sample size method used to make the sampling frame and quantitative research approach used for this study. Mainly researcher used frequency distribution, mean and standard deviation are used to measure the level of study and Independent sample t- test was used to test the hypothesis Questionnaire iterns had been analyzed using the Statistical Package for the Social Sciences(SPSS) , it was concluded that the reliability of computenzed accounting information system in SMEs in Galle district that they met the requirements of the availability principle of the system; they adopted policies and coritrol and precautionary procedures to reduce the system's downtime as possible, they met the requirements of the security principle of the system through the protection against the physical and logical access and the protection of the personal computers and the networks. And they also met the requirements of the principle of privacy and confidentiality the and the adjustment in terms of the existence of a strategic plan of maintenance, periodic evaluation of the system, and the use of the proper procedures of documentations and finally they met the requirements of integration where the SMEs adopted control procedures on the sources ofdata, the input, the processes, the outputs and the transfer operations