تحليل أثر التحول الرقمي في العراق على أمن نظم المعلومات المحاسبية واستدامة البيانات المالية في العراق

(Analysis of the impact of digital transformation in Iraq on the security of accounting information systems and the sustainability of financial data in Iraq)

Abstract

     The research aims to analyze the impact of digital transformation in Iraq on the security of accounting information systems and the sustainability of financial data in economic institutions. The research focuses on the role of modern digital technologies, such as cloud computing, artificial intelligence, and block chain technology, in enhancing the protection, reliability, and continuity of financial data. The research employs a descriptive-analytical approach, reviewing relevant scientific literature and previous studies. The results show that digital transformation contributes to raising the level of accounting information security and reducing the risk of breaches, while supporting the sustainability of financial data and improving the quality of reports, despite the existence of regulatory and technical challenges that hinder full implementation.