The Impact of Implementing an Internal Control System on the Success of Digital Marketing Transformation in Economic Units

Abstract

The current research aims to identify the concept of internal control and its most important components, clarify the nature of digital marketing and financial transformation and its most prominent dimensions in business organizations, and demonstrate the extent of the impact of implementing an internal control system on the success of digital marketing transformation in economic units. The study employed a descriptive-analytical approach in presenting the theoretical frameworks and then processing, analyzing, and interpreting the data. For the practical application, the study population was defined as economic units in Iraq. To achieve the research objectives, a questionnaire was developed covering two axes: internal control and digital marketing transformation. A random sample of (65) accountants and administrators was selected. The questionnaire was used as the primary data collection tool for the practical application. To analyze the data, the researchers relied on a set of statistical methods and tools, utilizing the SPSS statistical software, to measure and diagnose the research variable. The researchers reached a number of conclusions, the most important of which is that an internal control system provides a framework that contributes to improving and increasing the reliability and transparency of financial information, which leads to reducing risks and protecting economic units. One of the most prominent recommendations is that economic units need to develop an integrated internal control system. It is supported by digital transformation technologies, which leads to a reduction in risks for economic units.