Abstract

The study aims at Effectiveness of the accounting information system and internal audit help managements in the decision-making process. The auditors and accountants’ experience might improve the process of decision-making. Yet, the experience impact on the efficiency of the accounting information system and internal audit relation was not examined in the former studies. The major goal of this study is to develop a measurement model for the influence of accounting information system characteristics on internal audit effectiveness, while taking into account the moderating effect of experience. The characteristics are represented by five selected constructs comprising flexibility, relevance, timeliness, reliability and integration. To attain the research aim, a quantitative approach via a questionnaire has been utilized with 365 respondents comprising auditors and accountants in a number of corporations in Iraqi Stock exchange. AMOS and SPSS are implemented for data analysis and to establish the measurement model. The findings indicate that the values of the measurement model are acceptable and the model is sufficient to develop the SEM model for the research variables. Finally, the study provides a basis for researchers conduct more researches in the future on the relation between experience AIS and IAE.