The benefit of implementing electronic auditing in Iraq-practical study using idea program

الملخص EN

This paper aims to identify the computerized tools of auditing represented by idea software.

the writer recommended the use of idea considering it one of the most important auditing tools that have been used in many countries around the world because of its major role in discovering the errors and eliminating the efforts of auditors.

this software has also proved its effectiveness in obtaining more transparent results and good quality reports free from manipulation or errors.

considering that Iraq is facing a real problem, administrative and financial corruption, it has been necessary to use the systems of audit at a high level of accuracy to minimize thefts and financial misappropriations, whether in government departments or in the ports.

consequently, the researcher suggested the use of electronic auditing as a mean to reduce financial misappropriation and control the integrity of financial reports issued by government institutions and the private sector in Iraq.

for that reason, the researcher introduced the tools and methods for implementing idea and its use as well as the benefits resulting from the use.