ضوابط الرقابة الداخلية في نظام المدفوعات الإلكتروني و نظام تبادل المعلومات الائتمانية : دراسة مقارنة لعينة من المصارف العراقية

Abstract EN

The research aims to examine the impact of the e-payments system and the creditinformation Exchange system and to compare their impact among Iraqi banks registeredin the Iraq market for the securities and banks selected in the research sample (IraqiCentral, commercial Gulf Bank, United Investment Bank, Agricultural cooperative Bank, and researchers designed the resolution designed to achieve the objectives of research andtest its hypothesis to gain access to the extent to which banks apply Sample search forinternal controls of general procedures, application, security procedures and protection ofproposed applications based on manuals, standards, guidelines and internationalframeworks, have been collected analysis of the resolution data distributed to 89individual section and department managers (payments, credit, calculators, supervisionand inspection) for each bank of the research sample.

In view of this, a number ofconclusions were reached, the most important of which were the existence of internalcontrols that did not evolve, despite the development of the e-payments system and the