Automation of accounting operations and their impact on the security and safety of the electronic accounting information system (case study in Altaif Islamic bank).

The research aims primarily to show the impact of the automation of accounting operations on the security and safety of the electronic accounting information system, as the relationship between the automation of accounting operations being the independent variable and the security and safety of the electronic accounting information system being the dependent variable was studied and analyzed, and in order to achieve the goal of the research, the researchers followed the descriptive approach. To obtain data related to the theoretical framework of the research based on books, theses, theses and previous research, as well as following the analytical approach related to the practical side by obtaining the required data by means of the questionnaire form and analyzing it statistically in the SPSS program. 110 forms were distributed, 100 forms were retrieved from them. 90 forms subject to scientific analysis and the rest was neglected because they are not suitable for analysis, and the research community is represented by workers in the private banks sector listed in the Iraqi Stock Exchange., and due to the difficulty of enumerating the advanced categories, it was chosen The researchers saw a sample of them represented in the employees of the Islamic Spectrum Bank and its branches scattered in the governorates. One of the most important results of the research was the existence of a statistically significant impact relationship between the automation of accounting operations and the security and safety of the electronic accounting information system. Finally, the researchers reached several recommendations, the most prominent of which were: the need to develop and update the security and safety procedures of electronic accounting information systems through the use of complex passwords limited to authorized persons only, taking into account changing them from time to time, as well as the use of strong, updated and global protection programs to prevent penetration of the system And its destruction by electronic viruses, as well as setting up tight control procedures that obligate users of the automated system to instructions and laws regarding confidential information and the possibility of its circulation with others from outside the bank, and setting deterrent penalties in case of violating those instructions and laws. [ABSTRACT FROM AUTHOR]