EVALUATION OF THE EFFECTIVENESS OF ELECTRONIC AUDITING SYSTEMS IN BANKS AND THEIR IMPACT ON THE DETECTION OF FINANCIAL CORRUPTION
Objective: This study aims to evaluate the effectiveness of electronic auditing systems in Iraqi banks and their contribution to uncovering financial corruption, given the economic crises and regulatory pressures facing the country. With rising rates of financial corruption and the growing need t...
Electronic auditing
Financial corruption
Iraqi banks
Internal control
Technological infrastructure
Transparency
Financial governance