The Impact of the Use of Electronic Systems on the Effectiveness of Internal Control Systems

Abstract

This study examines the impact of the use of electronic systems on internal control mechanisms through an exploratory survey of public banks in Sulaymaniyah Governorate, including the public banks of Sulaymaniyah city and Garmian district. The increasing adoption of modern technology in accounting and administrative operations has become imperative to enhance control systems' efficiency, safeguard resources, and minimize opportunities for fraud and manipulation. Employing a descriptive-analytical approach, the research collected data via a purpose-designed questionnaire distributed to employees in financial departments, internal audit, and information technology. The findings reveal a statistically significant positive correlation between electronic systems usage and internal control effectiveness. These systems contribute to improved data accuracy, accelerated audit procedures, and enhanced organizational transparency. The study recommends wider implementation of advanced electronic systems across institutions, coupled with comprehensive staff training to optimize their usage. Such measures would positively reflect on internal control quality and operational effectiveness.