The Role of the Internal Audit Charter in Reducing Cases of Financial and Administrative Corruption for Iraqi Economic Units
| المصدر: | مجلة الغري للعلوم الاقتصادية والإدارية |
|---|---|
| الناشر: | جامعة الكوفة - كلية الإدارة والاقتصاد |
| المؤلف الرئيسي: | Kadhim, Laith Jawad (Author) |
| مؤلفين آخرين: | Al-Sahrawardee, Huda (Co-Author) , Ahmad, Wasan Yahia (Co-Author) |
| المجلد/العدد: | مج16, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2019
|
| الشهر: | يونيو |
| الصفحات: | 153 - 160 |
| ISSN: |
1994-0947 |
| رقم MD: | 1236494 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Charter of Internal Audit | Corruption | Economic Units | The Structure of Internal Auditors Function
|
| رابط المحتوى: |
عدد مرات التحميل
14
| المستخلص: |
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. |
|---|---|
| ISSN: |
1994-0947 |
عناصر مشابهة
-
The Role of External Auditing in Reducing Administrative and Financial Corruptions in State Agencies Under Governance Analytical Study of the Opinion of Specialists in some Government Institutions
بواسطة: Khudhair, Dheyaa Zamil منشور: (2022) -
The Role of Internal Corporate Governance Mechanisms in Reducing Financial and Administrative Corruption: Case Study of Alliance Insurance Company Algeria
بواسطة: Boufenara, Hadjer منشور: (2023) -
The Role of External Auditing In Reducing Administrative and Financial Corruptions in State Agencies Under Governance: Analytical Study of the Opinion of Specialists in Some Government Institutions
بواسطة: Khudhair, Dheyaa Zamil منشور: (2022) -
The Role of External Oversight Bodies in Curbing Financial and Administrative Corruption: Analytical Study on the Iraqi Republic
بواسطة: Ghader, Mohammed Yaseen منشور: (2022) -
The Role of Internal Audits in Combating Corruption and Abuse of Power in the Kingdom of Saudi Arabia
بواسطة: آل فايع، سالم مسفر منشور: (2023)
