Faculty of Administration and Economics / Kerbala University has discussed the MA. thesis which is entitled” Internal audit practices to reduce the risks of computerized systems and their impact on the strategic decisions of Iraqi public companies “.
The study, presented by Mohsen Hashem Karam Al-Nouri, aims at knowing internal audit practices to reduce the risks of computerized accounting information systems and their impact on strategic decisions in Iraqi public companies, through (the practices of internal auditing in companies, the professional competence of the internal auditor in reducing risks, and the impact of reducing risks of systems Computerized information on strategic decisions).
To achieve the aims of this study, a questionnaire has been designed as a tool to collect data from the study sample consisting of 100 internal auditors and accountants, working in two Iraqi companies belonging to two sectors.
The results of the study show the existence of internal audit practices to reduce the risks of computerized accounting information systems and their impact on the strategic decisions of Iraqi public companies.
