Researcher . Mohsen Hashem Karam, Prof. Asaad Mohammed Ali Wahhab

JOURNAL OF ADMINISTRATION AND ECONOMICS

The role of internal audit practices in reducing the risks of computerized accounting information systems and their reflection on strategic decisions, an exploratory study

Abstract
The study aimed to learn about internal audit practices to reduce and evaluate the risks of computerized accounting information systems and their impact on strategic decisions in a sample of Iraqi public companies in Maysan province, and to achieve this goal, a questionnaire form was designed as a data collection tool from the sample of 100 internal auditors and accountants working for two Iraqi companies belonging to two sectors.In light of the researcher’s conclusions, the most important of which is the internal audit contribution in reducing and evaluating the risks of computerized accounting information systems and their impact on strategic decisions in Iraqi public companies. In light of these conclusions, the researchers recommend enhancing the role of the current practices of internal auditing in public companies to play its effective role in assessing the risks of computerized information systems and the need to grant more powers and support by Iraqi public companies to internal auditing through the plans and policies adopted by the internal audit to face the risks Computerized accounting information systems and their reduction for strategic decision making.