تطبيق معايير أوكسلي-سابينز يسهم في فاعلية المراجعة الداخلية للحد من الفساد المالي : دراسة ميدانية على الوحدات الحكومية بولاية الجزيرة

Abstract EN

The study worked on benefiting from the implementation of the Sarbanes-Oxley standards and the extent of its contribution to the effectiveness of the internal audit, which in turn works to reduce financial corruption, and the problem was that financial corruption wastes financial resources and this is reflected negatively on development, which is subject to greater corruption operations embodied in the projects that take place.

it was created and managed by the state, which calls for activating the supervisory work represented in the internal audit.

the study aimed to identify on the application of the Sarbanes-Oxley standards on the effectiveness of internal auditing in order to achieve the reduction of financial corruption in government units in algezirastate to achieve the objectives of the study.

analytical descriptive and questionnaire to collect field study data, a number of results were reached, including the application of Sarbanes-Oxley standards, which contributes to the effectiveness of internal audit, as well as contributes through the effectiveness of internal audit in reducing financial corruption.

the recommendations included obligating government units to adopt the application of the Sarbanes-Oxley standards to achieve the effectiveness of internal auditing to reduce financial corruption.