أهمية الحد من مخاطر التدقيق الإلكتروني في تحسين أداء عمل المصارف التجارية : دراسة استطلاعية على المصارف التجارية المسجلة في سوق العراق للأوراق المالية

Abstract EN

This topic is considered one of the important topics in order to improve the financial situation of commercial banks through of the expansion of banking services.

Therefore, the research aims to identify the relationship between the independent variable, the risks of electronic audit, and the dependent variable in improving banking performance and to identify the extent of awareness of workers in commercial banks (in question) of the concept of electronic auditing risks.

The deductive method based on statistical measurement tools has been used in scientific research by using a questionnaire to find out the opinions of a sample of workers in commercial banks, which are (5) banks, (110) questionnaire forms have been distributed on the aforementioned sample, (100) questionnaires have been retrieved from them for statistical analysis and identification of the results.

The research has reached some important conclusions: there is a tangible weakness in the use of electronic auditing programs by auditors, and this contributes to the poor performance of banks 'work.

The most important research recommendations is the need for commercial banks to choose competent auditors in developing and managing electronic audit programs to prevent errors and Travesties.