Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Auditing Compliance with Smart Data Principles and standards and its Role in improving the Quality of auditing Applied research in a sample of Iraqi banks) for the student Hussein Karim Ibrahim 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 audit compliance with the principles and standards of smart data and its role in improving the quality of auditing, as the research problem is represented by the difficulty of obtaining smart data, extracting information and exchanging it, the widening scope of oversight and auditing, and the complexity of its oversight procedures in light of the use of smart data, in addition to the presence of challenges facing the auditor due to the increased opportunities. However, it also contributed to the emergence of advanced methods that rely on the use of computers to carry out the auditing process. Therefore, the trend towards using modern auditing tools using computers in general and using smart data in particular has increased.
