الموائمة بين نظم الرقابة الداخلية و المعالجة الإلكترونية للبيانات و دورها في ترشيد القرارات الإدارية : دراسة تحليلية لعينة من المصارف العراقية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims to know the role played by the harmonization between internal control and electronic data processing and its role in rationalizing administrative decisions.

This is done t4hrough the process of analyzing the volume of transactions audited by the system and extracting the rates of spending and growth on the process of transition to electronic systems and knowing the extent to which these measures contribute to rationalizing administrative decisions during years (2018, 2019, 2020) for a sample of Iraqi banks listed on the Iraq Stock Exchange.

Through this, the objectives of the research are reached and the hypothesis are tested.

The most important finding of the research is that the internal control system is achieved through the use of electronic systems in managing the efficiency and effectiveness in rationalizing administrative decisions.

In addition, using the computer will ultimately lead to any achievement of the quality characteristics of the financial data and increase the quality of that data in terms of data accuracy, relevance, reliability and availability in the right time and decision.

The most important recommendations by the research is the need to take advantage of the capabilities available in computer and special programs in the application of control procedures so that a good control environment can be provided, as well as that bank departments must rely on advanced accounting information systems so that they can obtain more accurate data.