The impact of technological innovations on auditing procedures in financial institutions :An analytical study of sample opinions in banks/Nineveh.

Given the importance of using information technology in the financial sector, this research aims to study the importance of this technology in increasing the efficiency and effectiveness of auditing operations in Nineveh banks. This is done by identifying the nature of information technology and its infrastructure, in addition to its impact on the audit process. To achieve this goal, questionnaires were distributed to certified accountants in Nineveh banks. These questionnaires included three axes: the level of information technology used, the benefit of using information technology, and the presence of obstacles facing the use of information technology in Nineveh banks. The research assumed the existence of a statistically significant relationship between the use of information technology and the auditing process in Nineveh banks. The research reached many results, the most important of which is that information technology helps reduce the costs of the audit process and reduces the effort and time required to complete the audit process. Based on the results, the research suggested the following: the necessity of scientific and technical qualification for auditors so that they can keep pace with the rapid development in information technology, helping auditors become familiar with international standards by conducting special lectures, and applying procedures that help maintain the integrity of information.