The Role of Using Electronic Accounting in Facilitating the Tasks of the Internal Auditor an Applied Study on a Sample of Departments at Al-Nahrain University Presidency

Auditing has become a cornerstone of modern oversight, necessitating the continuous advancement of practices within public sector institutions. One key development is the adoption of electronic accounting, which offers speed, accuracy, and efficiency, significantly enhancing the auditing process. For auditors, electronic accounting is especially valuable, as it leads to higher-quality results and enables real-time, precise reporting. Internal auditors play a critical role in public institutions, and the shift to electronic systems allows auditing, examination, and accountability procedures to be conducted digitally. Moreover, by leveraging advanced technologies, institutions can improve service delivery to beneficiaries with greater efficiency and effectiveness.