FOLLOWING THE APPLICATION OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS TO THE QUALITY OF AUDITING THE FINANCIAL INFORMATION OF IRAQI BANKS )An Analytical Study in a Sample of Iraqi Banks Applying the Computerized System(

Abstract

The research aims to know the importance of computerized accounting systems in meeting the audit quality requirements in the financial statements of banks by knowing the most important technological assets and knowledge that can be employed to apply the computerized accounting system, and to achieve this goal the research was conducted on a sample of Iraqi banks represented by (Bank of Baghdad, Bank of Al-Mansour, Investment Bank), which presents its statements in the Iraqi Stock Exchange through studying its statements for the financial period extending from (2019-2021). The results are obtained through the answers obtained from the employees of the research sample companies.The most important finding of the researcher is that there is a weakness in the procedures of Iraqi banks in the process of switching to computerized accounting systems despite the presence of many diverse knowledge they have.