The role of external auditing to support the efficiency of internal control under digital accounting systems

Abstract

This study aims to understand the role and importance of external auditing in reviewing internal control in digital accounting systems. The researcher relied on the descriptive-analytical approach, using a questionnaire as a study tool to obtain data. The sample size was (60) auditors from a number of banks in Babil Governorate. Statistical analysis was conducted using the SPSS program. The study found a significant increase in the role of the external auditor in reviewing digital accounting systems, with a statistically significant direct effect. Among the most important recommendations of this study are: working to spread the culture of using modern technological techniques in various fields, including management and accounting, in various companies and institutions, as well as the need to develop internal control systems to suit digital accounting systems