Correlational study between accounting information system and internal control of selected barangays in a first class municipality of Isabela / Joshua Fiel M. Abriol Santos, Eddievie G. Curameng, Rois Kiara S. Jamir, Aleh Christine G. Paez, Miguel Ronquillo

The study aims to assess the relationship of Internal Control practices and AIS
practices in the selected barangay of a first class Municipality in Isabela. The purpose of the researchers is to determine the demographic profile such as the size, average annual income and expenses and to what extent of internal control and AIS is being practiced on rural areas. This may also serve as a hard evidence that even the rural areas can comply with the government goal on standardization of government management practices and one government accounting system that may help eradicate instances such as embezzlement and misappropriation of funds to ghost projects that previously happen in one of the state university of this municipality. This incident may also occur in the present or in the future if there is no necessary steps to be taken to help improve the understanding and importance of internal control and accounting information system up to the smallest unit of the government. The research design used in the study was quantitative research design. The researchers will use stratified purposive sampling in collecting the data. The total sample used in this paper is forty (40) respondents. These chosen respondents were from the selected municipalities in Isabela. In selecting the respondents, the following criteria should be considered: 1) He or she must be appointed or elected in their respective position with compliance to the law. 2) The barangay must be part of the top 10 IRA receivers. 3) It must be located in Jones, Isabela as to use of geographical method in choosing the respondents. The researchers gathered data and the results showed that the extent of AIS that are being practiced by the barangay are practiced. On the other hand, the extent of Internal Control that are being practiced by the barangay are highly practiced. Also, this study shows that there is no significant relationship between AIS practices and Internal Control practices in the Municipality of Jones, Isabela.