The aim of this research was to investigate the effect of Accounting Information System (AIS)  characteristics on the Internal Audit Effectiveness (IAE) in companies traded in Iraqi stocks  exchange by focusing on the moderating effect of experience. The selected characteristics were  reliability, flexibility, timeliness, integration, and relevance. The research theoretical  foundation was built based on the agency and contingency theories. A quantitative approach using  Structural Equation Modeling (SEM) was utilized as the main research design. The data was collected  from a group of respondents comprising accountants (n=175), auditors (n=85), account managers  (n=60), and audit managers (45) who were selected through a simple random sampling technique. The  data was analyzed to determine the effects. A survey questionnaire was developed and verified for  its construct validity based on judgments of eight experts. A pilot test was conducted to  investigate the que.....

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