إطار مقترح لتقييم فاعلية الرقابة الداخلية في نظم المعلومات المحاسبية لتعزيز الثقة : دراسة تطبيقية في أحد المصارف المساهمة الخاصة

Abstract EN

An empirical study based partially on formulization of a proposed framework to evaluate the effectiveness internal control in accounting information system applied in National Bank of Iraq and identify its ability to boost the trust, the effectiveness evaluation has been tested based on the proposed framework.The Findings of study revealed significant conclusions; the following are the most important points: There is no particular procurement unit in the National Bank of Iraq, but instead the bank depends on external supplier to supply all software related to accounting information system (by the main supplier in Amman).

Moreover, there are no a particular procedures to retrieve the backups related to the stored data when the accidents occur , In addition, the holding period hasn’t been identified which has permitted to unauthorized employees to access to those data.A particular procurement unit in the National Bank of Iraq should be created in order to provide all the necessary systems and instruments which satisfy the bank requirements.

Furthermore, particular procedures to retrieve the backups should be put when the accidents occur.

and a good procedure to holding period based the materiality should be applied.