Computers and their role in enhancing the efficiency of the internal control system (Analytical study in Iraqi commercial banks)

Abstract

This research addresses the use of computers in supervisory systems within Iraqi commercial banks, by identifying the extent to which these procedures are applied in light of the use of computers, as the theoretical aspect was followed by the descriptive approach of the same title, as the first requirement addresses: the theoretical framework of the internal control system, The second requirement: Problems and limits of the use of the electronic computer. The third requirement: The impact of the use of the electronic computer on the components of internal control, while the practical and analytical aspect was addressed, which is complementary to the theoretical aspect, through a questionnaire and collecting the opinions of the sample community, and then they were analyzed and results and recommendations were reached.