The research aims to Know the extent of using computers in Iraqi commercial Banks in evaluating the effectiveness and efficiency of applying the internal control system , this research also aims to assurance from the extent fit and suitable circum stances to achieve active control system . achieving these aims It was designing a questionnaire distributed on sample of the study .Which represents all the Iraqi commercial Banks management in Basra Governorate . according to the result of the study. such as :
1 – The internal control system in the Iraqi commercial Banks are active and efficient in term of maintenance of equipment and programs .
2 – The trainings techniques’ used by the employees in the commercial bank are efficient
3 – The employees show a general acceptance of computer system .
4 – No specialization exist in work .
Based on finding of study the research represented many recommendations, the important recommendations embodied in :
1 – Working for applying training programs increasing are efficient for the employees in Iraqi commercial Banks to make a good staff .
2 – Working for increasing the specialization in Iraqi Banks to increase the efficiency and effective in using computers .