Evaluating the effectiveness of management information systems in strengthening internal control: A field study on the Iraqi Oil Company

Management information systems are a fundamental pillar of modern internal control systems, integrating with them to ensure the protection of the organization from risks and to achieve discipline in the conduct of administrative and financial operations. The aim of this research was to identify the extent to which management information systems are effective in improving the level of internal control in the oil company. We relied on the use of a descriptive analytical approach in our research, using a questionnaire to collect data, which was distributed to the study population, consisting of employees of the Iraqi oil company. The study used a simple random sampling method to collect data, with a sample size of 435 individuals. The study found that there is an increase in the effectiveness of management information systems and the level of internal control in the Iraqi oil company, as well as a direct impact of the effectiveness of management information systems on improving the level of internal control in the Iraqi oil company. It became clear that when the effectiveness of management information systems increases by 1%, the level of internal control in the Iraqi oil company will increase by 0.983%. Therefore, the research recommends the need to work on providing the technological infrastructure that contributes to increasing the ability of Iraqi institutions and companies to apply management information systems efficiently and effectively.