THE ELECTRONIC ACCOUNTING INFORMATION SYSTEM AND ITS ROLE IN ENHANCING FINANCIAL INFORMATION SECURITY AND ITS EFFECTIVENESS IN THE QUALITY OF FINANCIAL REPORTS (AN APPLIED STUDY ON A SAMPLE OF IRAQI BANKS)

Objective: The study aimed to identify the electronic accounting information system and its role in enhancing financial information security and its effectiveness in the quality of financial reports in Iraqi banks. Theoretical Framework: In this topic, the main concepts and theories that support the research are presented. [The basic concepts of electronic accounting information system, financial information security, and financial reporting quality] are highlighted, providing a solid foundation for understanding the context of the investigation. Method: This study relied on the descriptive analytical approach in order to formulate the problem and clarify the importance of the study and its objectives, as well as to develop a set of hypotheses to verify their validity. The study community represented all banks listed in the Iraq Stock Exchange, while the sample was summarized as (10) banks. The researcher surveyed the opinions of all employees in private banks in Baghdad Governorate. The study community may consist of 1400 employees from all different administrative levels. The study sample was selected at a rate of 30% of the study community, as the sample size reached (400) individuals. The study community was divided into different classes according to the nature of the work of those banks. Results and Discussion: The study concluded that the banks in the study sample are exposed to various risks due to the use of electronic systems, in addition to the reasons for the existence of links and effects between the study variables. Research Implications: The necessity of increasing attention to the presence of a competent and scientifically and practically qualified human element in banks because it makes the electronic accounting information system worthy of improving the security of financial information through the effectiveness of the quality of financial reports. Originality/Value: Despite the advantages of systems, whether from outside or inside the organization, there are a set of risks surrounding the use of these systems, which come from various sources, including (human resources risks, hardware and equipment risks, software risks). (Risks, database risks, software risks, network risks), each risk has a different impact and may cause huge financial losses to the organization, because the occurrence of these risks will lead to direct damage to information (accounting) and accounting quality. The information owned by the organization.