تأثير تكنولوجيا المعلومات الحديثة على الإجراءات المحاسبية و التدقيقية في الوحدات الاقتصادية في العراق

Abstract EN

Modern technology, including its technology and software, has brought about fundamental changes and rapid developments in all business in economic units, Including the accounting and auditing work through achieving accuracy and speed in the implementation of accounting and accounting procedures, as well as the activation of tight control procedures and internal audit in those units.

However, the use of these techniques and software in an optimal manner and to achieve the desired objectives requires the availability of a range of potential and requirements, including human and material and even legal and legislative to provide an integrated work environment.

The current research will examine the role and impact of modern technology on the conduct of accounting and auditing procedures in economic units in general, and the extent to which economic units in Iraq benefit from those technologies, with the identification of obstacles and problems that may stand a barrier to the use of those technologies and in the form required.