**The Impact of Using Electronic Auditing on Institutional Performance** **Asst. Prof. Ali Mohammed Hussein Al-Fartousi** Electronic auditing is considered one of the most important modern applications of information technology in the field of control and auditing. Reliance on electronic systems for data collection and processing has become an integral part of auditing operations within various institutions, whether public or private. Electronic auditing is based on the use of computer programs and advanced accounting information systems to collect and analyze audit evidence, which enhances the quality of audit procedures and contributes to improving overall audit outcomes. Studies indicate that the use of electronic data processing systems in internal auditing enables auditors to plan control activities more accurately and increases their ability to detect errors in a timely manner. Moreover, the automated data processing environment contributes to the effective implementation of audit programs and the achievement of audit objectives more efficiently compared to traditional manual methods. One of the most significant positive impacts of electronic auditing is its contribution to improving the quality of financial reports and accounting information used in institutional decision-making. Electronic systems provide accurate and timely information and reduce the likelihood of human error. Numerous studies have shown that information technology and electronic applications enhance the efficiency and effectiveness of audit procedures by reducing the time and effort required to perform these operations and by increasing the reliability of the final outputs. Electronic auditing also plays a vital role in reducing the risks of fraud and data manipulation, as technological tools help track and analyze transactions in real time, thereby increasing the ability to identify abnormal patterns and suspicious activities before they escalate. In addition, the shift toward electronic auditing contributes to strengthening internal control within institutions, as it relies on integrated information systems that facilitate monitoring various activities and verifying compliance with policies and procedures. This, in turn, enhances risk management efficiency and improves management’s ability to make rapid strategic decisions supported by reliable data. Furthermore, training in the use of electronic auditing tools is a critical factor in ensuring efficient implementation, as human resources need the necessary technical skills to operate within modern information environments. Consequently, electronic auditing represents an effective tool for enhancing and developing overall institutional performance.