The effect of using electronic auditing programs on auditing and oversight work

The research aims to reveal the level of the impact and reflection of the utilize of electronic programs on the quality of the auditing and control units, and the Iraqi Federal board supreme audit was chosen as a sample for research as one of the central regulatory bodies, however, the research presented future visions of the possibility of the extent of electronic programs ability to introduce technology in the oversight work of government units subject to the control of the research sample. The two researchers reached a set of conclusions and recommendations, the most important of which is that most employees do not have sufficient experience and skills in the use of information systems and that the availability of information through the information base and access to it, the availability of information through the information base and the possibility of access to it will help to remove the risks because they will be definite. The availability of information through the information base and the possibility of access to it will help to remove the risk reservoirs because they will be definite. As for the recommendations, the economic unit must be restructured in a way that meets the requirements of change and in a manner compatible with the application of electronic control by identifying (goals, tasks, administrative connection, procedural evidence, Guidelines for services ... etc.), as well as a review of the job structure and re-planning of the workforce in line with the organizational structure and meeting the requirements of implementing electronic control.