تفعيل الحاكمية المؤسسية من خلال التدقيق الداخلي

الملخص EN

This study aimed to study the mechanism of activation of corporate governance through the internal audit to reduce financial corruption in the public sector institutions of Iraq, the study used a questionnaire included four areas: corporate governance, internal audit, the manifestations of corruption, and anti-corruption mechanisms.

the questionnaire was distributed questionnaire on several iraqi government institutions .255 questionnaire were collected .the study cocluded that means of corporate governance, internal audit ,were high (3.73 , 3.99 ) respectively.

while financial corruption mean was low ( 2.75).the study results revealed that there isastatistical significance correlation between noncompliance internal audit mechanisms in Iraqi financial institutions and corruption .moreover there is a statistical significance correlation between nonapplicationof internal audit mechanisms and non-activation of corporate governance principles.

ths study also concluded that there a statistically significant relationship between non-activation ofcorporate governance mechanisms and apparent outbreak of financialcorruption in the iraqi institutions.finally , there is a a relationship between financial corruption in publicsector institutions and non-application of anticorruption mechanisms.the researcher recommended that the Iraqi government institutions haveto combat corruption in all its forms.