The role of management information systems in enhancing the effectiveness of internal control systems to achieve outstanding performance in Iraqi governmental institutions

Vol. 20, N°4 (2025)

The role of management information systems in enhancing the effectiveness of internal control systems to achieve outstanding performance in Iraqi governmental institutions

Raad Qasim Karim Khazraji and Nesrine Halwani

Résumé

This study aims to analyze the role of Management Information Systems (MIS) in enhancing the effectiveness of internal control systems, thereby contributing to achieving superior institutional performance within Iraqi governmental organizations. The research addresses the persistent challenge of weak traditional control mechanisms in the face of administrative inefficiency and corruption, as well as the limited integration of digital technologies in the public sector. A descriptive-analytical methodology was adopted, supported by a field questionnaire distributed to a sample of employees in a selected Iraqi governmental institution, in order to assess the impact of MIS implementation on the key components of internal control (control environment, risk assessment, control activities, information and communication, and monitoring).

The findings revealed a statistically significant positive relationship between the use of MIS and the effectiveness of internal control, which in turn improved overall institutional performance in terms of efficiency, transparency, and decision-making speed. The study also identified several organizational and technical barriers limiting the full utilization of MIS, such as inadequate digital infrastructure and a shortage of qualified personnel.

The study recommends adopting a national strategy to strengthen the implementation of MIS across the public sector, developing human capacities in information technology and auditing, and updating the legal framework to ensure the integration of digital control systems that support principles of good governance and sustainable administrative reform in Iraq.

Mots clés:

Management Information Systems – Internal Control – Institutional Performance – Government Institutions –

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رعد قاسم كريم خزرجي و نسرين حلواني (2025) " دور نظم المعلومات الإدارية في تعزيز فاعلية أنظمة الرقابة الداخلية لتحقيق أداء متميز في المؤسسات الحكومية العراقية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد 4 ديسمبر ، ص191-210