Introduction The rapid development of information and communication technologies has given rise to new forms of crime targeting computer systems and digital data. The destruction of data and computer systems is a form of cybercrime that threatens information security and data integrity. It may cause both material and non-material harm to individuals and public and private institutions. The Concept of Data and Computer System Destruction This offence refers to any unlawful act that deletes, alters, corrupts, or prevents access to data, or damages computer systems and software without lawful justification. Such acts may involve malware, computer viruses, or attacks targeting databases, servers, and digital networks. Elements of the Offence Under the general principles of criminal law, this offence comprises three fundamental elements: - The material element: This consists of criminal conduct that destroys or alters data or disrupts a computer system, together with the resulting harm where such a result is legally required. - The mental element: This consists of criminal intent, meaning the perpetrator’s awareness of the unlawful nature of the act and their intention to commit it, as required by the applicable legal classification of the offence. - The legal element: This requires a legal provision that criminalizes the conduct and prescribes its punishment, in accordance with the principle of legality in criminal law. Criminal Liability for Data and Computer System Destruction Criminal liability is determined by the nature of the act, the presence of criminal intent, the extent of the harm, and the circumstances surrounding the commission of the offence. This offence may overlap with other crimes, such as unauthorized access to computer systems, electronic fraud, or offences involving personal data. Digital evidence, access logs, and the forensic examination of devices and software play an important role in establishing the criminal act and attributing it to its perpetrator. Proper procedures for collecting and preserving evidence must also be observed. In Iraq, the applicable legal provision must be identified by reference to the legislation in force and the circumstances of the case. A particular legal classification or penalty must not be assumed without relying on an applicable legal provision that covers the conduct under examination. Conclusion The destruction of data and computer systems presents a growing challenge for criminal legislation because of the ease with which data can be targeted, the speed at which digital harm can spread, and the difficulty of identifying the perpetrators of certain attacks. Addressing this challenge requires the development of legislative frameworks, stronger digital investigation capabilities, greater information security awareness, and a balance between protecting digital systems and safeguarding fundamental rights and freedoms. Keywords: Data and computer system destruction, cybercrime, digital data, criminal intent, criminal liability, digital evidence. Almustaqbal University – The First University in Iraq