development of control methods & internal audit most important ways combat corruption
The development of methods of control and internal audit the most important ways to combat corruption
Louay Qais Abdullah 're not in this article in the process of revenue definitions or the concept of internal audit, and the mechanisms of internal audit work to address, but what concerns us here is how to benefit from a strong internal control system in the fight against corruption , which unfortunately is rampant in some institutions , but we can not say all state institutions Iraqi.
Let us start to learn the causes of corruption , which can be argued that the first gap and the most dangerous is the (internal control system in government departments) weak in general and the weakness is due to several reasons , most important of which overlook or no attention of officials to strengthen internal controls in their constituencies, either because of lack of knowledge of the role of internal audit the elimination of corruption or desire in the lack of a strong system originally to serve their interests and their souls weak and , of course , as we said some, not all,
and here made clear some of the problem landmarks, Flanot to be solved, and the solution would be several steps can be highlighted the most important of the separation of the control department and internal audit in each circuit the authority of the department and its chairman in particular and that the section be subordinate to the highest point of which is the Federal Office of financial supervision. ,
along with the Office of financial supervision trained cadres to control sections at the headquarters of the Bureau intensive courses, and the redeployment of staff between departments on a regular basis each year , for example. And be in each section of censorship and one legal officer until at least be helpful to his colleagues in the various issues.
Here I would like to say: This article is a summary of a comprehensive study (Master) for how to develop the control sections and internal audit to contribute to the eradication of corruption, and surely it in the case of the adoption of those responsible for this step can go into and view the full details of this study in order to help
in the eradication of the scourge of corruption, and the God of the intent behind. * teacher assistant at Diyala University professor of accounting theory in the College of Mesopotamia University