American Journal Of Social Sciences And Humanity Research
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VOLUME
Vol.05 Issue 07 2025
PAGE NO.
33-43
10.37547/ajsshr/Volume05Issue07-08
The Role of Using Electronic Accounting in Facilitating
the Tasks of the Internal Auditor an Applied Study on a
Sample of Departments at Al-Nahrain University
Presidency
Asst. Lecturer Saja Mohammed Salman
Al-Nahrain University, University Presidency
Asst. Lecturer Nooran Khalil Tareq
Al-Nahrain University, University Presidency
Received:
14 June 2025;
Accepted:
15 June 2025;
Published:
17 July 2025
Abstract:
Auditing has become a cornerstone of modern oversight, necessitating the continuous advancement of
practices within public sector institutions. One key development is the adoption of electronic accounting, which
offers speed, accuracy, and efficiency, significantly enhancing the auditing process. For auditors, electronic
accounting is especially valuable, as it leads to higher-quality results and enables real-time, precise reporting.
Internal auditors play a critical role in public institutions, and the shift to electronic systems allows auditing,
examination, and accountability procedures to be conducted digitally. Moreover, by leveraging advanced
technologies, institutions can improve service delivery to beneficiaries with greater efficiency and effectiveness.
Keywords:
Electronic Accounting, Internal Auditing, Internal Auditor
Introduction:
Recent technological advancements have
brought about transformative changes globally,
including within the field of traditional accounting.
These developments have prompted a gradual shift
toward computerized accounting, with electronic
accounting emerging as a critical tool for enhancing the
quality of internal auditing in economic institutions.
Electronic accounting plays a vital role in both the
accounting environment and internal auditing, which
serves as a cornerstone for an entity’s long
-term
sustainability. Internal auditing is a fundamental tool for
supporting effective management, as it involves the
examination and evaluation of financial and operational
data, ensuring compliance with established policies and
procedures.
Moreover,
it
provides
valuable
recommendations that assist the organization in
achieving its objectives while helping to detect and
prevent various forms of fraud and manipulation.
Therefore, for an entity’s management to effectively
fulfill its responsibilities with the necessary speed and
accuracy, it must complement traditional manual
methods with modern electronic tools. These tools
enhance precision and objectivity, enabling the
organization to achieve its goals more efficiently and
with higher-quality outcomes.
The study aims to elevate the performance level of
internal auditors and to demonstrate the impact of using
electronic accounting on the quality of internal auditing,
as well as the effectiveness of internal auditing in the
context of electronic accounting.
The research led to several conclusions, most notably
that electronic accounting significantly accelerates the
completion of financial transactions while ensuring high
quality, thereby saving time and effort. A key
recommendation is to place greater emphasis on
electronic accounting due to its efficiency in
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American Journal Of Social Sciences And Humanity Research (ISSN: 2771-2141)
streamlining financial processes with enhanced quality
and minimal resource expenditure.
Section One: Research Methodology
First: Research Problem
Electronic accounting has affected the effectiveness of
various systems, including auditing systems and,
specifically, internal auditing. These developments have
introduced new challenges and heightened the need to
address the associated risks, prompting several critical
questions:
•
Does electronic accounting affect internal
auditing procedures?
•
Does the use of electronic accounting facilitate
the work of the internal auditor?
•
What is the responsibility of the internal auditor
in the context of electronic accounting?
Second: Research Objective
The research aims to enhance the performance of
internal auditors by examining the impact of electronic
accounting on the quality of internal auditing. It also
seeks to explore the influence of fraud and
manipulation, and to evaluate the effectiveness of
internal auditing within the framework of electronic
accounting systems.
Third: Research Significance
The significance of this research lies in the critical role
that electronic accounting and internal auditing play in
enhancing and advancing the performance of internal
auditors.
Fourth: Research Hypotheses
1.
Is there a relationship between electronic
accounting and internal auditing?
2.
Is there a relationship between the quality of
internal auditing and the risks associated with
electronic accounting?
3.
Does electronic accounting facilitate the tasks of
the internal auditor?
Fifth: Data Collection Sources
In the theoretical part of the study, the researchers
relied on books, research papers, and both Arabic and
foreign journals related to the topic. For the practical
part, a questionnaire form and a checklist analysis were
used.
Section Two: Theoretical Framework
First: Electronic Accounting
It is essential to recognize the importance of electronic
accounting and its role in internal auditing, as it provides
efficient and transparent information that supports and
facilitates the auditor’s tasks and responsibilities
.
Electronic accounting can be defined as:
“A part of information technology in light of rapid
development; it is the process of fully transferring and
processing accounting data using computers to perform
accounting tasks with maximum speed and accuracy
(Mustafa, 2008, p. 4)
.
It is also described as:
“Accounting systems within a networked environment
of personal computers connected to or interfacing with
server computers, usually built upon processing systems
or distributed databases.”
(Lamin, 2016, p. 116)
Additionally, electronic accounting has been defined as:
“Accounting data that covers all branches of accounting
and processes data electronically with high accuracy and
in minimal time and effort, thereby supporting decision-
makers in making sound decisions.”
(Iman &
Mohammed, 2015, p. 163)
The most significant advantages of electronic
accounting
are:
(Hayari, 2022, pp. 454–
455).
1.
Universal Access:
All information today is
connected to the server and network and can be
easily accessed through mobile devices or
computers.
2.
Rapid Correction and Accuracy of Results:
In
the event of an error, there is a high likelihood
of prompt correction, as multiple team
members can quickly detect and address it.
Furthermore, the involvement of specialized
auditing experts helps ensure accuracy and
reliability in the results.
3.
Strict Control:
It is difficult for hackers to breach
the accounting database, particularly when it is
protected by advanced and robust security
software.
Despite the numerous advantages of electronic
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accounting, it also faces several drawbacks due to
problems arising from the use of computers. For
instance, data might be lost due to hardware damage,
power outages before saving, or computer viruses. The
main disadvantages are as follows:
1.
High Costs:
Computers usually require
maintenance, replacement, or upgrades over
time due to continuous use. Additionally,
employees need regular training courses.
2.
System Failure:
Computers may experience
sudden breakdowns or encounter unexpected
errors that cannot be controlled or detected.
This is considered one of the most significant
drawbacks, as it can disrupt operations,
especially if backup copies are not maintained.
The characteristics of electronic accounting are:
(Khashif, 2022, p. 123)
1.
Automation:
Electronic accounting features
automation through computer applications,
data entry, and processing by applying
advanced models to achieve accounting
objectives.
2.
Integration of Modern Knowledge:
It is one of
the modern fields of knowledge, built upon
other
disciplines
such
as
computing,
networking,
communications,
accounting,
statistics, and information systems.
3.
Globalization:
This refers to the ability to use
the Internet to access information whenever
and wherever it is needed.
4.
Economic Use:
This means the optimal use of
accounting methods and techniques.
Second: Internal Auditing
Due to its importance, internal auditing has been
defined by professional organizations, including the
Arab Society of Certified Accountants, as:
“An administrative function affiliated with the
institution’s management, representing an independent
internal activity aimed at control, accountability,
performance evaluation, and ensuring the optimal use
of resources to achieve maximum production
effici
ency.” (Al
-
Mudallal, 2007, p. 43)
The French Institute of Internal Auditors and
Consultants has defined it as:
“An independent activity aimed at assuring the entity
regarding the accuracy of financial and non-financial
data and information, along with offering advice
intended to improve and contribute to creating added
value.”
(Lakbir, Bouallala, & Mamouni, 2014, p. 4)
.
Thus, internal auditing can be categorized into three
types (Financial Audit Bureau, 2014, p. 10)
1.
Financial Audit:
refers to analyzing the
economic activities of the entity, evaluating its
accounting systems and information systems,
and assessing the reliability of its financial
reports.
2.
Compliance Audit:
This means assessing
compliance with control regulations, judging
their quality and adequacy, and ensuring
adherence to established laws, regulations, and
procedures.
3.
Operational Audit:
This refers to evaluating the
efficiency, effectiveness, and suitability of the
entity’s comprehensive functions, such as sales,
purchasing, production, etc.
After discussing the concept and types of internal
auditing, it is important to highlight its objectives.
According to the Institute of Internal Auditors (IIA, USA),
the objectives of internal auditing are defined as follows:
(Abdullah, 2021, p. 13)
1.
To ensure that the procedures, plans, and
policies established by senior management are
implemented without distortion.
2.
To evaluate the efficiency and effectiveness of
the accounting and financial methods adopted
by the economic entity.
3.
To verify the reliability of accounting and
statistical data.
4.
To ensure the safeguarding of the entity’s
assets.
5.
To assess and evaluate the responsibility
centers.
Others believe that the developments in internal
auditing have led to the evolution of its objectives,
which now include the following (Stewart &
Subramaniam, 2010):
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1.
Enhancing the operations of the economic unit
and its ability to assist senior management in
formulating strategies.
2.
Evaluating risk management systems.
3.
Assessing control systems and identifying
opportunities for improvement.
4.
Contributing to the governance processes of
economic units.
Third: Electronic Accounting and Its Role in Facilitating
the Work of the Internal Auditor
Electronic accounting and modern information
technology systems provide rapid processing and
transformation of data into highly efficient, accurate,
and high-quality information. This has made them
indispensable tools that greatly reduce time, effort, and
costs. Consequently, the delay between a financial event
occurring and its reporting has been eliminated,
resulting in numerous benefits, such as: (Dridi et al.,
2019, p. 25)
1.
System flexibility, through the ability to store
and retrieve information at the appropriate
time.
2.
Reduced costs and increased speed and
accuracy of operations.
3.
Enhanced
auditing
and
decision-making
processes by improving the efficiency of internal
control systems and enabling the preparation of
reports in the shortest possible time.
4.
Accuracy in providing final information and
reports, thanks to the computer's built-in
control mechanisms.
5.
Faster execution of similar operations and
reduced need for staff.
The differences between traditional accounting and electronic accounting can be outlined as follows: (Al-Hayari,
2022, p. 455)
Aspect
Traditional Accounting
Electronic Accounting
Accuracy
Requires a high level of accuracy in manually
transferring data across pages and compiling it in
the trial balance, which often leads to errors.
Has less room for error, as each transaction
is entered as a single account, making the
process easier and more accurate.
Time
and
Effort
Data entry is manual and may take days to
complete reports.
Data is entered electronically once and
saved, allowing information to be accessed
within minutes, reducing time and effort.
Costs
Higher costs.
Lower costs.
Backup
Paper records are vulnerable to damage or loss for
various reasons.
Data can be securely backed up using
various means, such as CDs or portable
drives.
Accessibility
Accessing information requires physically going to
the workplace, reviewing documents, and
searching through files, which consumes time and
effort.
Information can be accessed more quickly
and easily through backup copies.
Based on the above, it can be concluded that electronic
accounting offers substantial advantages for internal
auditing within organizations, especially from a
management perspective. These advantages include the
accurate application of established rules and
procedures, efficient processing of data into reliable and
high-quality information, and simplified analysis and
review of that information. Additionally, electronic
accounting strengthens the monitoring of unit
performance and ensures proper segregation of duties
by enforcing key control and audit mechanisms.
Therefore, electronic accounting enhances and supports
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internal audit functions by saving time and effort while
protecting the unit’s assets from theft, loss, or misuse.
Additionally, working within such systems reduces the
costs borne by the unit. Together, these benefits
significantly improve the efficiency and effectiveness of
the
internal
audit
process.
(Al-Shuraida & Al-Samarrai, 2021, p. 137)
The two researchers believe that electronic accounting,
given its significant role in facilitating the work of
internal auditors, greatly contributes to the production
of high-quality and highly accurate reports in the
shortest time and at the lowest cost. This electronic
system, in general, simplifies the work of all users,
whether accountants, auditors, or management, by
providing organized, structured, and digitized data and
information that can be accessed at any time without
added burden.
An authorized accountant can efficiently use the system
to analyze, record, and classify data, as well as prepare
financial statements with ease. These records are
securely stored, allowing the authorized internal auditor
to periodically review and audit them. This process
enables the auditor to offer recommendations for
correction and improvement and to prepare reports
—
all under the direct oversight of senior management. As
a result, the risk of fraud, manipulation, and
misconduct
—
common vulnerabilities in traditional
systems
—
is significantly reduced.
Section Three: Practical Aspect
Overview of Al-Nahrain University:
Al-Nahrain University was established in 1987 and
comprises two campuses: the Southern Campus (Al-
Jadriya), which includes the Colleges of Engineering,
Science, Political Science, Information Engineering,
Business Economics, Biotechnology, the Biotechnology
Research Center, Al-Nahrain Center for DNA
Fingerprinting Training, the Renewable Nano-Energy
Center, and the Electronic Computing Center; and the
Northern Campus (Al-Kadhimiya), which includes the
Colleges of Medicine, Law, Pharmacy, and the Higher
Institute for Infertility Diagnosis and Assisted
Reproductive Technologies.
The university was founded to serve as a distinguished
academic
institution
aligned
with
the
rapid
advancements in scientific and technological fields
relevant to its areas of specialization. It aims to establish
a new model of higher education while focusing on
preparing skilled personnel capable of forming a
scientific base characterized by innovation and
creativity. The university aspires to produce outstanding
graduates
—
both at undergraduate and postgraduate
levels
—
who will contribute sincerely and effectively to
the scientific and cultural advancement of Iraq.
Al-Nahrain University is a member of the Association of
Arab Universities and the International Association of
Universities. Its degrees, whether undergraduate
(Bachelor’s) or postgraduate (Higher Diploma, Master’s,
Ph.D.), are recognized by UNESCO. Each year, the
university experiences significant growth in modern
resources and the development of a highly qualified
academic staff, empowering it to actively participate in
global scientific platforms.
The university also aims to establish a database of
scientific expertise capable of driving innovation and
applying quality standards to obtain international
accreditation. It keeps pace with global scientific and
technological progress by conducting advanced research
and scholarly projects, and by building academic and
cultural relationships with reputable universities and
international research centers. These efforts support
curriculum development, faculty and graduate student
exchange, joint research projects, and the organization
of scientific conferences.
The organizational structure and internal regulations of
Al-Nahrain University serve as a framework for the
administrative hierarchy, clarifying job positions, lines of
authority, and responsibilities. This structure enables a
clear understanding of the un
iversity’s departments,
divisions, and units, as well as their respective roles and
administrative relationships, as illustrated in the
following diagram:
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American Journal Of Social Sciences And Humanity Research (ISSN: 2771-2141)
Source:
Al-Nahrain University / Department of Studies and Planning
About the Department of Internal Audit and Control:
The Department of Internal Audit and Control was
established at the university's presidency in 1998. It is an
independent unit, directly affiliated with the highest
authority in the institution
—
the esteemed President of
the University. In the same year, the department also
became affiliated with the Directorate of Audit and
Internal Control at the Ministry of Higher Education and
Scientific Research.
The department's main objectives include safeguarding
the assets and funds of the institution from waste and
loss, ensuring compliance with applicable laws and
regulations in all financial and administrative
transactions, and strengthening the audit team by
appointing specialized staff. It also focuses on enhancing
the efficiency and expertise of its employees through
continuous training and development programs.
The organizational structure of the department consists
of four divisions:
1.
Pre-Expenditure Audit Division
2.
Financial Statements and Records Audit
Division
3.
Contracts Audit Division
4.
Administrative Control Division
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Description of the Research Sample:
The questionnaire was distributed to the various
divisions within the Internal Audit Department at Al-
Nahrain University (including the Presidency and
affiliated formations). A total of
60
questionnaires were
distributed, of which
50
were completed and returned,
while
10
were not answered.
From the above percentages, it is evident that the questionnaire responses reveal both strengths and
weaknesses.
Below is a professional English translation of the data and conclusion:
Observations
Statement
Yes
(%)
No
(%)
Assessment
Is electronic accounting faster compared to traditional accounting?
67%
17%
Strength
Can electronic accounting deliver information and evidence to the auditor on time
within the electronic environment?
62%
22%
Strength
Do you believe that electronic accounting may eliminate the need for internal
auditors?
1%
83%
Weakness
Are there sufficient legal regulations to organize the auditing profession in the
electronic environment?
8%
75%
Weakness
Is there difficulty in dealing with senior management in an electronic
environment?
51%
33%
Strength
Does the use of electronic accounting reduce audit risks?
61%
23%
Strength
Does electronic accounting enhance the efficiency and effectiveness of internal
audit performance?
72%
12%
Strength
Is electronic accounting used to conduct analytical procedures and obtain the
required financial indicators?
77%
7%
Strength
Is electronic auditing used to assess materiality and acceptable audit risks?
80%
4%
Strength
Is electronic accounting used to conduct audit committee testing (e.g., semi-
annual or year-end inventory)?
75%
9%
Strength
Does electronic accounting facilitate the audit of monthly and final trial balances
and related schedules?
82%
2%
Strength
Does electronic accounting help in auditing the timing and date of financial
transactions?
79%
5%
Strength
Does auditing with electronic accounting help detect material misstatements in
financial statements?
83%
1%
Strength
Does electronic accounting provide financial evidence and indicators for auditing
and evaluation?
82%
2%
Strength
Is it possible to audit contingent and potential liabilities using electronic
accounting data?
77%
7%
Strength
Is disclosure in the auditor's report sufficient when using electronic accounting?
79%
5%
Strength
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Does electronic accounting facilitate the preparation and issuance of the auditor’s
report?
82%
2%
Strength
Does electronic auditing facilitate organizing audit files and working papers that
demonstrate due professional care?
67%
17%
Strength
Does electronic auditing help verify that pre-expenditure, posting, and receipt
transactions are executed under laws and regulations promptly?
74%
10%
Strength
Is there responsiveness from senior management to recommendations and
observations submitted by audit departments?
78%
6%
Strength
Is there a direct link between the internal audit department and senior
management?
82%
2%
Strength
Is there sufficient support from higher authorities for the ongoing developments
in internal audit automation?
22%
62%
Weakness
Do internal auditors have sufficient awareness and understanding of the
importance of electronic accounting and its impact on their work?
30%
54%
Weakness
Do internal auditors possess adequate qualifications to adapt to these changes?
64%
20%
Strength
From the above data, it is clear that the responses to the
questionnaire reveal both
strengths and weaknesses
.
Identified Weaknesses:
1.
Lack of adequate legal regulations
to facilitate
and organize the internal auditing profession
within the electronic environment.
2.
Difficulty in dealing with senior management
under the electronic accounting environment.
3.
Insufficient
understanding
from
higher
authorities
regarding the developments in the
automation of internal auditing.
4.
Lack
of
adequate
awareness
and
understanding among internal auditors
of the
importance of electronic accounting and its
impact on their work.
5.
Inadequate qualifications among internal
auditors
to effectively adapt to electronic
transformations.
Identified Strengths:
1.
Electronic accounting is characterized by speed
in processing financial transactions.
2.
It ensures the timely delivery of information to
auditors
, enhancing decision-making.
3.
The role of internal auditors remains essential
,
even with the adoption of electronic accounting
systems.
4.
Using electronic accounting helps reduce audit
risks.
5.
Electronic accounting improves the efficiency
and effectiveness of internal auditing.
6.
It facilitates the execution of analytical
procedures
to derive the required financial
indicators.
7.
Electronic auditing supports the assessment of
materiality and acceptable audit risk levels.
8.
It assists in the work of audit committees
, such
as during periodic or year-end inventory checks.
9.
Electronic accounting simplifies the auditing of
trial balances
, both monthly and final.
10.
It helps verify the timing and date of financial
transactions.
11.
Electronic auditing aims to detect material
misstatements in financial statements.
12.
It provides sufficient financial evidence and
documentation for audit evaluation.
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13.
It allows for the auditing of contingent and
potential liabilities.
14.
Electronic accounting supports adequate
disclosure in the auditor’s report.
15.
It facilitates the preparation and issuance of
the final audit report.
16.
It contributes to exercising the required level of
professional due care.
17.
It ensures that financial transactions are
audited in compliance with applicable laws and
regulations.
18.
There
is
responsiveness
from
senior
management
to suggestions and observations
from audit departments.
19.
There is a direct link between internal audit
departments
and
senior
management
,
enhancing oversight and accountability.
Based on the clarification and analysis of the
questionnaire results, the research hypotheses can be
confirmed as follows:
•
Is there a relationship between electronic
accounting
and
internal
auditing?
Yes, there is a clear relationship between
electronic accounting and internal auditing.
Electronic accounting can be heavily relied upon
in the auditing process, significantly reducing
the time and effort required. It facilitates faster
access to accurate and well-organized financial
information, thereby supporting more efficient
and effective internal audit practices.
•
Is there a relationship between the quality of
internal auditing and the risks associated with
electronic
accounting?
Yes, a strong relationship exists between the
quality of internal auditing and the risks of
electronic accounting. The relationship is
inverse
—
as
electronic
accounting
risks
increase, the quality of internal auditing tends
to decrease
. Therefore, it is essential to pay
close attention to managing and mitigating
these risks to enhance the overall quality of
internal audit processes.
•
Does electronic accounting facilitate the tasks
of
the
internal
auditor?
Yes, electronic accounting significantly facilitates
the tasks of the internal auditor by saving
considerable time and effort and by delivering
results that are more efficient and of higher
quality compared to traditional (paper-based)
accounting methods.
Based on the above, it can be concluded that there is a
pressing need to transition from traditional accounting
(pen and paper) to electronic accounting. Adapting to
the technological advancements in the accounting
environment has notably eased the work of both
auditors and accountants. Moreover, this transformation
not only reduces time, effort, and costs but also
enhances the quality and efficiency of outcomes, making
it an essential step toward modernizing financial and
auditing practices.
Section Four: Conclusions and Recommendations
Conclusions:
1.
Electronic accounting contributes to the rapid
processing of financial transactions
with high
quality, significantly reducing the time and
effort required.
2.
It plays a vital role in facilitating the tasks of
internal auditors
, making their work more
efficient.
3.
Despite the use of electronic accounting,
internal auditors remain indispensable
, as their
oversight and judgment are still crucial.
4.
Electronic accounting supports the detection of
misstatements in financial statements
by
providing sufficient evidence and audit trails.
5.
Electronic accounting data can be effectively
used to
prepare and disclose the auditor’s
report.
6.
There is a direct link between senior
management and internal auditors
, with at
least a minimal level of responsiveness to
auditors’ suggestions.
7.
There is a lack of adequate awareness among
internal auditors
regarding the importance and
impact of electronic accounting.
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8.
Internal audit departments lack the necessary
resources and capabilities
to fully implement
and utilize electronic accounting systems.
Recommendations:
1.
Increase focus on electronic accounting due to
its ability to expedite financial transactions with
higher quality and minimal effort.
2.
Emphasize the importance of electronic
accounting and the flexibility it offers in
performing auditing tasks.
3.
Given that internal auditors remain essential
even in a computerized audit environment, it is
recommended to provide direct support and all
necessary facilitation to enable them to carry
out their work effectively.
4.
Rely on electronic evidence and documentation,
as they are superior in terms of quality and
reliability compared to their traditional
counterparts.
5.
Pay close attention to electronic data due to its
critical role in preparing the internal auditor’s
final report.
6.
Enhance the support for internal auditor
independence, as they are directly linked to
senior management.
7.
Organize workshops and seminars for internal
auditors to highlight the importance of keeping
up with developments in the accounting
environment and the shift toward computerized
accounting systems.
8.
Provide training programs on the use of
electronic accounting systems, given their role
in simplifying internal audit tasks and delivering
high-quality and efficient outcomes, thereby
enhancing the level of required professional due
care.
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