التدقيق الداخلي كآلية للحد من الفساد الإداري دراسة إستطلاعية

Abstract

The financial collapses and fraud issues which have occurred in recent years has demonstrated the weakness of internal control system in many institutions which increased the interest in internal audit and internal control system and their role in modern business establishment. The internal audit is considered as one of the most important functions which has an influence in designing and developing the internal control system and the optimal use of available resources. It also contributes to the assessment of risk management, and hence enhancing institution opportunities to encounter the phenomenon of financial and administrative corruption, which is the main important reason for the occurrence of crises. Through this article we will emphasize the importance of internal audit role in reducing financial and administrative corruption