This research focuses on identifying the extent of the need to apply electronic management and internal control in government units to reduce financial fraud. The research aims to clarify the concept of electronic management and its importance as well as the importance of applying internal control in government units and the extent of its impact on reducing financial fraud and to achieve the objectives of the research. The General Company for Textile Industries in Wasit is the sample of the study. A questionnaire consisting of three axes was distributed. Forty questionnaires were distributed, and the SPSS program was used for the purpose of achieving the objectives of the research and verifying its hypotheses. The research came out with a set of recommendations, among which the government units should pay attention to the application of modern methods in electronic management, train workers , and prepare audit reports in the required time in order to reduce financial fraud.
Marwa Gomaa Tohme*
Sumer University / Faculty of Management and Economics.