The Impact of Using Electronic Accounting on Internal Audit Quality

The research aims to show the impact of using electronic accounting applications to enhance the quality of internal audit in light of the rapid developments in the modern business environment, the adoption of modern technologies and revolutionary changes in digital and cloud accounting, and the development of the accounting information system that led to the improvement of the accuracy and efficiency of internal audit processes, and in order to achieve the research objectives, the descriptive approach was used to analyze the suitability of this analysis for such studies and the importance of collecting data from its source, and a questionnaire was prepared to collect data through Distribution of (78) electronic questionnaires valid for statistical analysis consisting of a random sample of employees working in Iraqi commercial banks spread in the governorates, and after conducting the analysis using statistical analysis packages (SPSS-23), the results of the practical research showed that there is a statistically significant effect at the significance level of (0.05) for the variables, and the research reached a set of conclusions, the most important of which is (electronic accounting enhances efficiency in improving the quality of internal auditing, the use of electronic accounting of all kinds reduces manual errors). This provides the economic unit with more accurate and reliable financial data as the basis for its business, which enhances the quality of reports and thus making appropriate decisions.