دور نظام الرقابة الداخلي في مواجهة الفساد المالي في المؤسسات

الملخص EN

The study aimed to highlight the role played by the internal control systems in the institutions to confront financial corruption.

The researcher used the descriptive and inductive method of this role by reference to secondary sources such as books, Journals and related researches.

The study reached many conclusions, Internal control systems have a physical meaning (Hardware, software, instructions ...) most of which play an active role in controlling the financial and administrative processes within the institutions and assisting in the planning of the related operations in the institution according to the data provided by the financial and administrative systems Within this institution, to prevent fraud and financial manipulation, In order to prevent fraud and financial manipulation, there are internal and external influences that are not ethical.

The internal control systems are directed at individuals and organizations at the expense of the institutions.

The internal control systems appear efficient and effective and are emptied of their content through fraud and disinformation in the input of information systems, Information, which makes the real and effective role of internal control systems limited in the face of financial manipulation and fraud, and thus financial corruption in its broader form, as evidenced by the facts.

The study recommended several recommendations, the most important of which are: Countries should build a moral system in commercial transactions, and promote a culture of love and justice among the members of society through the curriculum starting from the family through school and university and ending in the community promotes positive values such as honesty in dealing and discarding negative values such as cheating, deception and corruption, and attention to the human element in the institution training and education And gain its loyalty to the institution as the basis of the system of internal control.