August 11, 2025

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

Puntos clave

Electronic accounting improves the efficiency of internal auditors, leading to quicker and more accurate audits.
Faster real-time reporting results from adopting electronic systems, establishing higher quality outcomes for public institutions.
The shift to digital processes enhances accountability procedures, allowing for better tracking and examination of financial activities.
Utilizing advanced technologies through electronic accounting boosts overall service delivery for the beneficiaries in public institutions.

Resumen

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.

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