Unit of the news center of the University of Baghdad / the media of the institute
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research tagged (Auditing the comprehensive electronic banking system and its impact on detecting business risks: applied research) for the student Ali mohammed nayyef to obtain a certified accountant certificate, which is the highest professional certificate in the field of specialization whose holder enjoys All the rights and privileges of a PhD.
The study aimed to provide a theoretical introduction to the comprehensive electronic banking system, as well as to know the nature of the auditor’s work in light of the business risks surrounding the application of the system.
The study concluded that it is necessary for the administration to increase investment in information technology and to monitor the financial allocations required to implement the comprehensive system in all branches of the bank according to a specific plan and timetable, while working to provide the infrastructure and human cadres qualified to implement the system efficiently and effectively, in addition to the need for the auditor to adopt an audit method in line with The size of the risks that the client is exposed to as a result of applying the comprehensive system to give value to the audit at the level of the client and the auditor.
