دور تقارير المدقق الداخلي في تقليص الفساد المالي وترشيد الإنفاق العام في ظل الأزمات

Abstract EN

The research aims to find scientific and professional solutions to rationalize public expenditure and reduce financial corruption in entities in the crises, a sample of internal auditors in government entities-Qadisiyah governorate, was selected and 150 questionnaires were distributed to them, 140 were retrieved from them and (5) forms were neglected.

the two researches depended on (135) valid questionnaires for analysis, using relationships correlation, simple linear regression, and (t) tests to prove hypotheses, and the research reached a set of conclusions, the most important of which were: the existence of a correlation relationship between internal audit reports and the rationalization of capital expenditures.

and current, and it was found that there is a significant direct correlation between them, as the correlation coefficient reached (0.947) with a significant level (p-value= 0.000), which is less than the significant level (α= 0.05) specified for the test.