Internal Audit practices to Reduce Computerized systems and their impact on strategic Decisions in Iraqi public companies

A Master`s thesis submitted to The Board of the College of  Business and Economics – University of Karbala as part of the requirements for obtaining a Master of Science degree in Accounting

 By

Mohsen Hashem Karam

Supervised by

Asst.Prof. Dr. Assad Mohammed Ali ALwaad

Abstract

The study aimed to know the internal audit practices to reduce the risks  of computerized accounting information systems and their impact on strategic decisions in Iraqi public companies, through (internal audit practices in companies, the professionalism of the internal auditor in reducing risks, the impact of reducing risks of computerized information systems on strategic decisions).

To achieve this goal, a questionnaire form was designed as a tool to collect data from the study sample consisting of 100 internal auditors and accountants, working in two Iraqi companies belonging to two sectors.

The SPSS statistical program and appropriate statistical methods were used in testing hypotheses and arriving at results that showed the existence of internal audit practices to reduce the risks of computerized accounting information systems and their impact on strategic decisions of Iraqi public companies. Where the strength of the link and influence in reducing the risks of computerized accounting information systems, then comes second to internal audit practices in terms of the strength of correlation and the impact of reducing risks, to achieve strategic decisions.

In light of these findings, the most important recommendations of the study are the need to further support the management of Iraqi companies’ internal audit activities and give them more powers to help them ensure the adequacy and validity of the procedures and policies adopted to reduce the risk of computerized accounting information systems and control them to achieve strategic corporate decisions.