Effects of Digital Transformation and cloud accounting technology on strengtheningefficiency of internal control systems: comparative between governmental and privatebanks in Iraq

between governmental and private banks in adopting and applying digital technologies. The findings indicate that digital transformation and cloud accounting positively contribute to the efficiency of internal control systems by improving data accuracy, accelerating information processing, facilitating timely access to financial information, strengthening risk management, enhancing coordination between accounting and control systems, and reducing operational costs. The comparison shows that private banks demonstrate greater flexibility and readiness to adopt digital technologies, whereas governmental banks maintain relatively more stable internal control structures but face greater challenges in modernizing their technological infrastructure. The study concludes that effective integration of digital transformation and cloud accounting requires continuous investment in digital infrastructure, cybersecurity, human resources, and regulatory frameworks to achieve higher levels of efficiency, transparency, and institutional performance in Iraqi banks.