NORDSCI Conference proceedings 2019, Book 2

Finance

INTERNAL CONTROL AND AUDIT AND THEIR ROLE IN THE DEDUCTION OF ADMINISTRATIVE AND FINANCIAL CORRUPTION

PhD candidate Ahmed Hussein Radhi AL-RUBAYE

ABSTRACT

Control and auditing play a significant role in detecting financial and administrative deviations, identifying problems and deviations that accompany the work of administrative and economic units, through the process of supervision and scrutiny. More crucially, the supervisory role is based on experience and practice in terms of importance in rules, assets and accounting systems, the accounting standards and the latest scientific theories in the administrative and financial work and the important oversight role that should be played by audit bodies in the internal environment as well as bodies in the external environment. Control has an important leadership role in monitoring the work of the administrative and economic units through the programmed and surprising field visits to ascertain the reality of the administrative and financial processes in the various organs of the state and diagnose the ills, deviations and corruption that may occur in them and take practical and deterrent measures to preserve the integrity of the administrative and financial process, Security of information and thus maintain the state and its organs of administrative and financial corruption. Hence, the attempt to expose these errors is one of the important terms in the work of these bodies and the prevention of fraud and embezzlement and manipulation that can occur in them.

KEYWORDS

Control, Auditing, Administrative, Financial, Corruption

REFERENCE

NORDSCI Conference Proceedings 2019, Book 2, Conference Proceedings, ISSN 2603-4107, ISBN 978-619-7495-06-5, INTERNAL CONTROL AND AUDIT AND THEIR ROLE IN THE DEDUCTION OF ADMINISTRATIVE AND FINANCIAL CORRUPTION, 199-207 pp, DOI paper 10.32008/nordsci2019/b2/v2/25