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(The Audit of Electronic Payment Procedures and Its Impact on the Integration of Key Result Indicators (KRIs) in the Service Sector) for the student Mohammed Mohsen Mondher 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.
This study aimed to demonstrate the impact of using electronic payment system auditing on achieving the integration of key performance indicators (KPIs). A proposed audit program was designed for the auditor, incorporating integrated technological and financial audit steps and adopting KRIs. This program was then implemented in the Najaf Health Directorate to assess its field results.
The study concluded that adopting a continuous auditing methodology for electronic payment systems contributes to enhancing the integration of KRIs in the service sector. This is achieved through real-time and continuous monitoring of processes and indicators, enabling the early detection of deviations and mitigating potential risks before they escalate
