أخلاقيات مهنة المحاسبة و المراجعة و دورها في استراتيجيات الحد من الفساد الإداري

الملخص EN

The Administrative corruption has become a distributed case in all developed and developing countries of the world.

It exceeded the national borders and became global one.

The importance of the research comes to see that: 1.

Corruption is internationally in high rates, as well as, its impact is on the nation's economic growth.

2.

Facing the charges against accounting and auditing profession as being responsible for the corruption and flexibility.

They contain through, multiple ways, principles and alternative treatment methods responsible for creating an environment suitable for the corruption and fraud operations.

The problem of the research is represented by the link of causes of administrative corruption with the accountancy and auditing profession.

This has been done via the quality of financial and accounting information provided by the transparency and equality with facts in order to avoid fraud.

Hypothesis: It is hypothesized that accounting and auditing profession within approved procedures aimed at reducing the corruption and has an important role in adoption of new strategies to curb corruption.

A set of conclusions reached the following: 1.

The flexibility in the accounting exploited for his ability to manipulate financial information is illogical, because there are standards for accounting/auditing work well regulated rules of professional conduct.

Moreover, solely responsible view lists internal and external financial Valmdkok responsibility ensures perfectly good selection accountant accounting methods adapted to the nature of the activity and the circumstances and ensuring quality accounting information in accordance with the accounting and auditing standards.

1.

Corporate governance and its principles help to reduce administrative corruption because it cares for disclosure and transparency in all the information, especially financial information because of their importance and has been instrumental in achieving the objectives of stakeholders in economic integration, which means achieving the quality of accounting information.

2.

All paragraphs in the Sarbins-Oxley Act to reduce areas that could be a ground for corruption 3.

E - Government can contribute through the benefits it brings in reducing corruption, because it reduces the opportunities for corrupt practices.

The study made several recommendations including: 1.

Adoption of the principles of corporate governance, corporations contribute to the formation of Iraq oversight committees that seek to ensure the quality of financial reports and accounting information in confidence as well as pursuing disclosure and transparency in all the information, especially financial information.

2.

Requiring companies to apply the law Sarbins Oxley or minimum draw drafting instructions issued by the Ministry of finance and the securities market in Iraq, because it aims to restore confidence in financial statements and reducing opportunities for corruption.

3.

seeking E Government for extending benefits can help reduce administrative corruption in General as they contribute to the delivery of government services and assist the accounting system to shorten the time needed to conduct accounting treatments and preparation of final accounts and reduce opportunities to commit errors, fraud and manipulation