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The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled) The role of internal auditing in evaluating the regulatory controls for electronic payments /An Applied Research( for the student Rawa Adnan Ali to obtain a higher diploma equivalent to a master’s degree in Banks and grants its holder All rights and privileges of a master’s degree.
The study aimed to demonstrate the relationship between internal audit procedures and their impact on enhancing compliance with regulatory controls for electronic payment operations issued by regulatory bodies. Internal auditing is considered a reliable tool for electronic payment companies. The research also analyzes the role of audit procedures in identifying potential risks that may face the electronic financial system
The study concluded several conclusions, including: a statistically significant relationship and impact on the role of internal audit methods and procedures in evaluating the control mechanisms of electronic payment systems in electronic payment companies. This is demonstrated by the beta coefficient, which represents the effect value between the two variables, and the significant t-test value of less than 0.05.
