مدى فاعلية نظام الرقابة الداخلية لدى الحكومات المحلية في الحد من ظاهرة الفساد المالي و الإداري (بالتطبيق على حكومة ذي قار المحلية)‎

الملخص EN

The research aims to analyze the efficiency and effectiveness of the internal control system of local governments in reducing the financial and administrative corruption by identifying the concept of internal control and international standards that are governed in order to assess the reality of such control.

Local government in the province of Dhi Qar has been selected to conduct this research through analytical study in light of international internal audit standards.

The research reaches a number of important conclusions.

The most notable weakness was the independence of the internal auditor and the lack of staff qualifications as well as the lack of work according to international standards.

All this led to a lack in effectiveness of internal control system to reduce the administrative and financial corruptions.

Some important recommendations to improve the situation and current internal control of local governments in Iraq have been introduced.