استراتيجيات الحد من الفساد الإداري و المالي بوساطة تدقيق الامتثال : حالات دراسية

الملخص EN

The research aims to activate strategies to decrease administrative and financial corruption through compliance audit through providing a theoretical framework on the concept of administrative and financial corruption, as well as identifying strategies available to bring down administrative and financial corruption and to activate these strategies through compliance audit.

The research problem is the weakness of accounting control and auditing (administrative and financial) in Iraq in dropping administrative and financial corruption and its inability to enhance the confidence of society in the services provided by the profession of accounting and auditing in addition to the lack of activation strategies to minimize administrative and financial corruption.

The research has come out a number of conclusions, the most important of which is activating the strategies to reduce administrative and financial corruption by compliance audit contributes to reducing administrative and financial corruption.

It is not possible to promote and support these strategies without activating the compliance audit.

The research reached a set of recommendations, including the need for a legal legislative obligation forcing economic units operating in Iraq to apply the compliance audit standard