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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 the performance of electronic payment service providers according to the performance evaluation guide for programs and policies and its impact on financial inclusion ) for the student Rasool Husseein Ali to obtain Certified Public 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 highlight electronic payment services and their relationship to financial inclusion by measuring the role of performance auditing for electronic payment services in the Iraqi context. The research objective stemmed from the rapid technological advancements in the modern business environment and banking competition, as well as the importance of financial inclusion for electronic payment companies. Financial inclusion is a vital goal that governments and banks strive to achieve, given the diverse services and facilities it provides, enabling various segments of society, both individuals and organizations, to participate in and engage in diverse financial transactions.
The study concluded that auditing the performance of electronic payment companies is an advanced oversight tool that contributes to evaluating the efficiency, effectiveness, and cost-effectiveness of electronic payment operations. Its role extends beyond traditional financial aspects to encompass technical, organizational, and customer service dimensions.
