محددات تکامل النظام المحاسبي بغرض تقييم الرقابة الداخلية بالتطبيق على الشرکات المساهمة المقيدة بسوق الأوراق المالية العراقي

The study aimed to identify the most important determinants of the integration of the accounting system in the listed and contributed companies in the Iraqi stock market for the raising of efficiency of the internal control. Another purpose of the study is to specify the most important requirement, which is necessary for the external auditor to be in the accounting information system, to be used for preview processes to achieve the expected purpose of the review processes in the light of auditing standards. The last thing of the purposes in the study is to study the impact of the accounting information systems on the evaluation of the internal control in light of contemporary information technology systems.
The study reached many results, the most important of these is the application of the accounting standards in the
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internal control system in the participating companies, it achieves quality and transparency for the electronic accounting information's contained in financial reports, instead of its role for protecting the assets of those companies, and this is reflected on increasing of the users confidence on those information. The control is related to procedures for the establishment of an independent management of the computer and the separation of the duties associated with it, and establishes procedures for the development of systems and control of hardware, software, and data security. The availability of administrative, accounting and technical skills for individuals increases the efficiency of the review process and the effectiveness of internal control of listed companies.
The study also recommended the joint stock companies in the Iraqi Stock market to take advantage of the enormous possibilities of the computer system in the field of accounting work to achieve the benefits of these systems in the development of the control procedures and the work with it, and the need of applying the standards which specialize in the protection of infrastructure for information technology, which increases the confidence of the users in the accounting information system. The administrations and categories of the implementation and the officials of computing security of it, should direct the continuing care of the internal control procedures in the light of using the computer whether if it is the general control methods or the applied control methods because of its large importance in the establishment of an effective system of internal control, and it is the administrators responsibility to follow up the commitment of the workers with these procedures with possibility of evaluating their performance