دور نظم المعلومات و الرقابة الداخلية في تعزيز استقلالية العمل الرقابي

الملخص EN

This research aims to reveal the role and importance of the information systems and internal control followed within the supervisory procedures of the Iraqi Federal Board of Financial Supervision in enhancing the efficiency and independence of the supervisory work, so the descriptive analytical approach was followed by designing a questionnaire by the two researchers that includes paragraphs explaining the role and contribution of the information systems and internal control used for the research sample.

In activating the independence of the audit work by using the statistical analysis program (SPSS) and following the deductive approach of the theoretical side.

The most important conclusions were that the quality of the procedures and tools used for the information and internal control systems used for the research sample has a direct impact and a direct relationship to the independence of the audit work.

The most important recommendations were relying on internal information and control systems.

Enable the activation and strengthening of the regulatory work.