THE ROLE OF ELECTRONIC ACCOUNTING SOFTWARE IN STRENGTHENING THE INTERNAL CONTROL SYSTEM AND ITS REFLECTION ON THE QUALITY OF INVESTMENT DECISIONS

Abstract

The study aimed to obtain an opportunity to obtain an opportunity to obtain the results of the research, and to link them with high quality. The study population consisted of (150) employees, the study sample included (150) male and female employees working in the bank. The number of questionnaires retrieved and valid for analysis was (130) questionnaires from senior management managers, accountants, auditors, and accounting profession employees. The study concluded that the number of males in the study is greater than the number of females. The researcher attributes the high number of males compared to the number of females in the study community to the bank's interest in attracting male employees, since the majority of the work required to be implemented is field and technical work and requires physical effort, and that the level of electronic accounting programs in the Industrial Bank of Iraq was high, and that the level of quality of investment decisions was high and that The level of the internal control system was average.
The study recommended the need to disclose the effectiveness of the internal control system and show its strength and effectiveness to ensure the credibility of electronic accounting programs and the need to update the programs used by specialists on an ongoing basis in the Industrial Bank of Iraq. And the necessity of coordination between electronic accounting programs and the work of periodic maintenance procedures for them. And the need to provide infrastructure in the Industrial Bank of Iraq. Statistical analyzes were conducted to describe the characteristics of the study sample using the statistical program (SPSS). The frequencies and percentages of the study sample, the arithmetic averages and the standard deviations were calculated. The regression equation (multiple regression analysis) was used to test the hypotheses. The Cronbach alpha coefficient was used to ensure the stability of the study tool.