الفهرس 
الإطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Asa result of the tremendous scientific development that has occurred in the areas of life in general, and in the fields of information and communication technology in particular. This development has imposed on states, governments and institutions to keep pace with this development and to walk it through all modern means of communication, especially through the e-government program, And in order to complete transactions of all kinds. The importance of governance has emerged in the recent period following the global financial crises that toppled the economies of many great countries. Therefore, the governance program is an urgent need in our current era, as it constitutes a comprehensive system capable of linking the interests of individuals, companies and society in general, providing job opportunities or services, in addition to satisfying various needs, thus improving the standard of living and strengthening social cohesion. This research aims to demonstrate the impact of the contrl mechanisms of governance on the accounting system. In the research, the researcher relied on the inductive approach) and described and analyzed the phenomenon under study, which is the use of control mechanisms for governance in developing the electronic accounting system in Iraq. The study population consists of accountants and auditors in the Sunni Endowment Bureau, which provide government services electronically. The importance of research is represented in knowing the vital role that the mechanisms of governance play in monitoring government units, its effect on the performance of the public budget in the State of Iraq, and the consequent increase in the economic well-being of members of society as a whole. The research in the second chapter dealt with e-government through a set of points and focused on the concept of e-government and the comparison between e-government and traditional government, where the traditional government administration relies on direct communications and paper correspondence, unlike the e-government administration that uses electronic communication networks and in terms of the extent of dependence On the material and human potentials, the traditional government administration depends on the optimum utilization of material and human potentials to achieve goals, unlike government administration
The research in the third chapter dealt with the contrl mechanisms of governance through a set of points, focusing on the concept and importance of governance, the components and obstacles to implementing information technology governance, as it
Requires the existence of an integrated and effective framework for governance that depends mainly on the availability of an integrated set of institutional and legislative frameworks, and it also addresses effectiveness and efficiency. The control mechanisms for governance over the electronic government accounting system. The research in the third chapter dealt with the role of governance in developing the electronic government accounting system through a set of points, as it focused on the importance of the government accounting information system, as the accounting information system is the backbone of any establishment in which it works. The risks facing government electronic accounting information systems, where the security risks of electronic accounting information systems are classified from different perspectives. They can be divided in terms of their source into internal risks and external risks. They can also be classified in terms of their relationship to the stages of the system into the risks of inputs, risks of data operation and risks of computer outputs. Addressing accounting problems under the e-government system, where the problems that may occur when computerizing the government accounting information system are the problem of difficulty in practical application to obtain accounting reports, the problem of internal control, the problem of security and safety of accounting information. He explained the expected effects of e-government on the goals of government accountability, and the reflection of applying the control mechanisms of the government on the development of the e-government accounting system. In addition, the adoption of control policies and systems under the e-government program to ensure the security and safety of information systems is an effective step to face the risks facing government e-accounting information systems The researcher in this study concluded that the application of the e-government program is an imperative, because it has a very important impact on raising the efficiency of providing government services and completing its various work, as well as the application of the e-government program is not only beneficial to government agencies, but extends to all the parties corresponding with it
The e-government aims to move from the traditional administrative work to the application of information and communication technologies in the organizational structure and the use of modern technology in its various forms in the implementation of government administrative work and governance came as a result of global economic crises, however, information technology governance is the most important program that achieves guidance and control over current and future use Information Technology. And that the great challenges and difficult circumstances that Iraq has gone through require the development of a reform law to combat corruption, and the governance program, with all its mechanisms, objectives and components, is considered one of the most important measures by which it can face challenges and eliminate corruption, and governance plays an important role in preparing the general budget, through the basic sovereign For governance