The role of the Internal Audit Charter in Reducing Cases of Financial and Administrative Corruption for Iraqi Economic Units
The phenomenon of corruption is not new, but the volume of corruption that has led many international companies in general and Iraqi economics Units in particular, to the abyss must be taken into account to reduce it. Many international organizations have addressed this phenomenon for instance;...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
University of Kufa, Faculty of Administration and Economics
2022-01-01
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| Series: | مجلة الغري للعلوم الاقتصادية والادارية |
| Online Access: | https://journal.uokufa.edu.iq/index.php/ghjec/article/view/3256 |
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| Summary: | The phenomenon of corruption is not new, but the volume of
corruption that has led many international companies in general and Iraqi
economics Units in particular, to the abyss must be taken into account to
reduce it. Many international organizations have addressed this
phenomenon for instance; (Gray) has defined corruption in general as the
abuse of power available to achieve personal returns and profits or to a
group of people, who are among them. many Iraqi economics units Suffer
from much managerial and financial corruption, because of the weak
internal auditing and the weak role of monitoring and control units for the
administration's functions. The study offers a proposed model to
implement the strategy of description functions. The internal audit charter
provides a legal support for the department's work through identifying the
objectives of the internal audit function, independence, granted authority
and the responsibilities assigned it by determining the scope of work, as
well as determining the professional standards followed and types of
reports issued by them.In order to impede the fraud and corruption, the
study recommends using this charter in order to draw up of strategic and
tactical plans to acquire and provide infrastructure, as well as the
preparation and evaluation of skills of auditors that help to create an ideal
environment which contributes to ending of corruption cases. |
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| ISSN: | 3006-1911 3006-192X |