The effect of auditing on the quality of accounting information systems in the telecom sector companies in Iraq

Abstract

The research aims to identify the impact of external auditing on the quality of accounting information systems in the telecommunications sector companies in Iraq. The research used the descriptive, analytical and inferential approach. The research tool consisted of an electronic questionnaire form. An average level of the quality of accounting operations systems with its four dimensions (efficiency - credibility - effectiveness - its role in reducing risks) in companies operating in the telecommunications sector in Iraq. It was also found that there is a direct impact of auditing on the quality of accounting information systems in its four dimensions (efficiency - credibility - effectiveness - its role in reducing risks) in companies operating in the telecommunications sector in Iraq.

The study recommended the need to work on raising the efficiency of the accounting systems used in companies operating in the telecommunications sector in Iraq by providing modern technological methods in the accounting field and providing training programs and courses for employees to raise their level of performance, as well as the need for researchers and academics to conduct more research and studies related to identifying The effect of auditing on the efficiency of the performance of institutions, as well as identifying the factors affecting the quality of the accounting systems used in Iraqi institutions.