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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:
صورة الغلاف QR قانون

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001 1985479
041 |a eng 
044 |b العراق 
100 |9 660703  |a Kadhim, Laith Jawad  |e Author 
245 |a The Role of the Internal Audit Charter in Reducing Cases of Financial and Administrative Corruption for Iraqi Economic Units 
260 |b جامعة الكوفة - كلية الإدارة والاقتصاد  |c 2019  |g يونيو 
300 |a 153 - 160 
336 |a بحوث ومقالات  |b Article 
520 |b 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. 
653 |a التدقيق الداخلي  |a الفساد المالي  |a الوحدات الاقتصادية  |a الاقتصاد العراقي 
692 |b Charter of Internal Audit  |b Corruption  |b Economic Units  |b The Structure of Internal Auditors Function 
700 |9 660704  |a Al-Sahrawardee, Huda  |e Co-Author 
700 |9 660706  |a Ahmad, Wasan Yahia  |e Co-Author 
773 |4 الاقتصاد  |4 إدارة الأعمال  |6 Economics  |6 Business  |c 008  |e Al Gharee For Economics and Administration Sciences  |f Maǧallaẗ al-ġabī  |l 002  |m مج16, ع2  |o 1149  |s مجلة الغري للعلوم الاقتصادية والإدارية  |v 016  |x 1994-0947 
856 |u 1149-016-002-008.pdf 
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999 |c 1236494  |d 1236494