الرقابة الداخلية و دورها في الحد من ظاهرة الفساد الإداري و المالي : دراسة تحليلية في الوحدات الحكومية

الملخص EN

Internal auditing is an organizational plan, a set of means and procedures used by government institutions to protect their assets, and the reliability of accounting data.

The problem of research is whether there is a role for internal control in the diagnosis and identification of cases of administrative and financial corruption.

Is to identify the most important obstacles that limit the ability of this system as a means of preventing and detecting this phenomenon, and stems from the importance of research from the need to develop this system and raise the efficiency and confirm its oversight role in reducing the processes related to administrative and financial corruption in units The government.

The study concluded that there is a significant role for the internal control function in reducing the phenomenon of administrative and financial corruption, and in order to raise the efficiency and performance of government institutions.

And that this role needs to be strengthened and developed through the location and independence of the internal control department in the organizational structure and its subordination to administrative departments and departments.

The study recommended the need to pay attention to the scientific and professional qualification of auditors, Modern training in the completion of their tasks through the development of training programs in the offices of auditors to improve the level of performance and development and as stated in the Code of Professional Conduct issued by the Iraqi Association of Accountants and Auditors to suit the ongoing developments in this profession.