As part of the efforts of the College of Administration and Economics at the University of Karbala to support scientific research and promote publication in internationally recognized journals, a research team has succeeded in publishing a new scientific study in a peer-reviewed journal indexed in the global databases Scopus and Clarivate.
The research team included:
- Prof. Dr. Asaad Mohammed Ali Al-Awwad – Imam Jaafar Al-Sadiq University
- Instructor Mortadha Hassan Al-Ghanimi – College of Administration and Economics / University of Karbala
- Instructor Eman Baqir Sahar – Polytechnic College / University of Karbala
The paper is entitled:
“The Electronic and Cloud Internal Auditing: Its Impact on the Quality of Audit Evidence”
The study examines the impact of electronic and cloud-based internal auditing on improving the quality of audit evidence, and highlights the importance of digital transformation in auditing and review processes within institutions, particularly in light of rapid technological advancements and the growing need for more accurate, faster, and reliable auditing systems.
The research also sheds light on how adopting electronic auditing tools and cloud technologies can enhance transparency, reduce errors, and improve the quality of evidence-based decision-making, making it a valuable scientific contribution to the fields of accounting, auditing, and governance.
The College of Administration and Economics at the University of Karbala affirms that this achievement comes as part of its ongoing efforts to support researchers and encourage international publication, thereby enhancing the university’s academic reputation and strengthening its position in global rankings.
