id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-286	Fraq Abdulaal Mhalhal; Hazem Ali Muttair; Nawar Ali Makttoof	THE IMPACT OF THE COMPUTERIZED ACCOUNTING SYSTEM ON THE PERFORMANCE OF INTERNAL AUDITING AND FINANCIAL REPORTS (A STUDY ON A SAMPLE OF COMMERCIAL BANKS LISTED ON THE IRAQ STOCK EXCHANGE)	2022	12	.pdf	application/pdf	4886	165	32	4-4- Concept and definition of reports Financial reports are considered the beating heart of the work of any company, regardless of its type and target market, as it is difficult for companies to organize their financial management and control their commercial activities without resorting to financial reports. The research aims to identify the efficiency and effectiveness of internal auditing and financial reports in light of the use of the computerized accounting system through studying, analyzing and examining the lists and financial reports prepared under a computerized accounting system that is not paper-based by the professionally recognized rules, principles and accounting principles in order to ensure the validity of the results of the activity prepared under To the accounting standards approved by the accountant and to ensure the validity of the results according to the tax return submitted by the taxpayers, the research has reached several conclusions.	cache/ajbmeb-286.pdf	txt/ajbmeb-286.txt