Author(s): Khalid Hasan Al Jasimee, Hasan Talib Hashim, Tahreer Sallal Rabeea.
Simple random sample analysis was conducted to determine how Accounting Information System factors affect Internal Audit efficiency in Iraqi companies listed on XIS Securities Market. A moderate variable, audit committees, was also added to reveal overlapping impact relationships. Several factors were considered, including reliability and relevance as the components to be considered in the analysis of our study. This study was based on agency, adaptive structuration, and stewardship theories. Analysis was conducted using Smart PLS and Regression for PLS-SEM as the primary study's methodology. A survey of 690 individuals with responsibility for Internal Audit was conducted. In the regression analysis, reliability was found to impact the efficiency of internal audits significantly. Accounting information systems improve internal audit efficiency as well. Furthermore, the audit committee's moderation was significant in all relationships, According to the third and fourth hypotheses.