دور التدقيق الداخلي و الرقابة على الأداء المؤسسي في مكافحة ظاهرة الفساد الإداري و المالي

الملخص EN

The expansion of the size of business, industrial and commercial growth in many productive industrial countries and in the era of the industrial renaissance, as well as the separation of personal ownership from some departments in the industrial institutions and companies, as the company has become a strong and moral personality, which in turn depends on the laws that regulate the relations between the owner and the company as a result.

Here is a very important role for the presence of competent auditors who examine, scrutinize and investigate everything that enters and exits from and to the company with all its financial activities and behaviors during a specific period, which was during the month or during the year, and after that, this is recorded in a neutral official report indicating all the notes, whether negative or positive, to reassure the founders And the owners of their money and the good behavior of the management in operating and investing these funds for the benefit of the companyWith this great development in the financial management systems, the need for supervisory and internal auditing has developed at all levels to verify the integrity of financial data and operations and to implement what is to achieve the goals sought by the business organization.

The development in the state apparatus and its important role in providing the necessary needs of society and the large volume of exchange and partnership between the state, operating and private companies and some individuals, as a result of which financial and administrative corruption appeared, which leads to a growing imbalance in those relations based on the preference of personal interests over national interests, and there are many factors The unfamiliar circumstances that contributed to the growth of this phenomenonIncluding the imbalance of the basic principles and values of some financially and administratively corrupt people, whether they are individuals or entire institutions.

Therefore, this phenomenon has expanded and spread in almost all countries, but it is found abundantly in developing countries due to the availability of the ideal environment for it, the imbalance of values and basic principles for some, the weakness of national affiliation and the ence of deterrent laws.

And given the importance of this topic, due to the importance of this topic in the joints of our lives, and what state institutions, as well as the private sector, and some governmental and civil organizations suffer from the spread of this bad phenomenon, especially in our Arab societies, including Iraq, especially in the recent years in which Iraq transformed from a comprehensive system to a flexible systemHowever, the presence of some basic factors towards the growth and spread of this phenomenon continues to increase significantly, which means that we, as specialists, must address this phenomenon and reduce it by many means, combat it and activate the supervisory role on all institutions.