This study aimed to verify the use of computers in accounting departments and its impact on increasing the effectiveness of internal control in Balqa Applied University(BAU).To achieve this goal, a questionnaire was designed consisting of two parts; the characteristics of the study sample and twenty two paragraphs that represent the questions of collecting data and distribute them on a sample of (38) employees working in accounting departments and internal control from the study population, which consists of colleges in the University deployed in Jordan. The researcher used a statistical package (SPSS) to analyze the collected data and the descriptive statistics and test (T-Test) for the purpose of describing variables and stress on the moral indicators. The study found that the use of computers in accounting affects the effectiveness of internal control and on the reliability and appropriateness of accounting information used in internal control.
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