Abstract

The current research aims to analyze the relationship between the use of smart auditing techniques and the level of financial integrity in institutions. It also aims to determine the impact of smart auditing on financial institutions' ability to detect financial risks early. The practical aspect of the research relied on a questionnaire to collect data related to the topic "Enhancing Financial Integrity Through Smart Auditing." The sample included a group of academics and specialists in accounting and auditing at the University of Anbar. Sixty questionnaires were distributed, and 54 valid questionnaires were returned for analysis. The data were processed and analyzed using the SPSS V25 statistical program. The research concluded that smart auditing practices effectively contribute to establishing a transparent regulatory environment based on accountability, which helps reduce financial risks and enhance corporate governance. The research recommended the necessity of integrating smart auditing practices into institutions' strategic plans, with clear frameworks in place to ensure effective implementation and periodic performance evaluation. It is preferable to educate employees in institutions about the importance of using modern technology to reduce opportunities for corruption and enhance transparency and confidence in financial data.