فاعلية أداء أجهزة التدقيق الداخلي في مكافحة الفساد الإداري و المالي : دراسة استطلاعية تحليلية لآراء عينة من المدققين الداخليين العاملين في جامعة القادسية

Abstract EN

The internal audit profession is currently facing sharp criticism from individuals, civil society and non-governmental organizations because of the weakness and complacency of combating various forms of administrative and financial corruption.

Accordingly, the research aimed mainly at analyzing the effectiveness of the performance of the internal audit services working in government institutions in combating administrative and financial corruptionThe results of the statistical analysis showed that the general trend of the sample of the sample is going to (the effect is very high) in evaluating the impact of the internal audit functions on raising the effectiveness of its performance in detecting the joints of administrative and financial corruption in the institutions.

Finally, a number of recommendations were presented in the light of the findings of the research, the most important of which are: re-examining the plans and procedures adopted by the internal audit services in the performance of their work and ensuring the proper implementation of the work carried out and against corruption in all its forms and work on building the skills and knowledge of the internal audit services Continuous, and reflected positively on the effectiveness of its performance in the fight against administrative and financial corruption and reduce it.