Kuzey Irak'ta mali ve idari yolsuzlukların azaltılmasında iç kontrol sisteminin rolü

Financial and administrative corruption can be a significant problem that poses a significant risk to society. This research attempts to determine the role of the internal control system in reducing financial and administrative corruption in Iraq. The aim of this study is to determine the financial and administrative corruption in Iraq and to determine the role of internal control in preventing financial and administrative corruption. Internal control work includes all administrative, financial, and technological components to ensure compliance with the law under national authority while making the most of your time and money. In this study, data were collected from Iraqi financial control office, accountants working as internal control in private companies and government offices, and accountants with higher education certificates by survey method. The applied questionnaire was scaled with five levels of the Likert scale. Using the statistical method (SPSS 21). The data were coded, tabulated, and presented in a descriptive format and (P<0.05) statistical research revealed a positive relationship between the scope of internal control systems and the reduction of financial and administrative corruption. It has been concluded that the elements of the internal control system have an important role in the fight against corruption and corruption and in reducing the impact it may have on it.