Qualitative Analysis of the Role of Internal Auditing in Improving Accounting Information Quality in a Business Intelligence Environment in the Republic of Iraq

Abstract

This study aimed to examine the role of internal auditing in improving the quality of accounting information within business intelligence (BI) environments in organizations in the Republic of Iraq. With the expansion of information technologies, the increasing volume of financial data, and the shift toward data-driven decision-making, the quality of accounting information and the role of internal auditing in ensuring the accuracy and reliability of financial data have gained growing importance.

This research was applied in terms of purpose and qualitative in nature, conducted using a case study approach and based on the seven-step Claizzi method. The study population included managers, internal auditors, financial information technology specialists, management accounting experts, and university professors in the Republic of Iraq. Purposeful sampling was used, and 16 experts with experience in internal auditing, information systems, and business intelligence participated in semi-structured interviews.

Data were collected through face-to-face interviews, organizational document review, and workplace observation, and were subsequently analyzed using qualitative content analysis.

The findings indicated that internal auditing in BI-based environments plays a role beyond traditional financial control and has evolved into an analytical, preventive, and strategic mechanism for managing financial information. The results showed that the use of business intelligence tools, data analytics, management dashboards, process automation, and modern technologies enhances the accuracy, transparency, reliability, and timeliness of accounting information. Furthermore, internal auditing improves financial reporting quality and managerial decision-making by strengthening internal controls, reducing financial errors, preventing irregularities, and enhancing organizational transparency.

Alongside these benefits, challenges such as cultural resistance, weak technological infrastructure, limited financial resources, shortage of skilled personnel, and inadequate technological training were identified as major barriers to the effective implementation of intelligent internal auditing. Ultimately, the findings revealed that the interaction between internal auditing, business intelligence technologies, human skill development, and organizational support provides a foundation for improving accounting information quality and enhancing the effectiveness of organizational decision-making.