The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled ( Automating the accounting information system for government units in accordance with the requirements of the COBIT 2019 framework and its impact on audit procedures) for the student Amna Abas Auda to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to identify international efforts related to the internal control system and attempt to address this problem by preparing a proposed model for internal control based on modern control frameworks and international standards and integrating them into an integrated model to guide Iraqi public insurance companies in building effective and efficient internal control to ensure decent work and economic growth.
The study concluded that internal control in Iraqi insurance companies is weak and does not keep pace with developments in the concept of internal control at the world level, thus achieving compensatory losses in some insurance portfolios and achieving their goals due to the lack of an integrated framework for internal control.
