The Contribution of Audit and Internal Control in Reducing the Asymmetry of Information on Administrative Decisions

SAADOON DAHASH, HUSSEIN; HUSSEIN CHCHAN, AMMAR; Abdul Amir Moahamed, Hussein; Kareem Ali, Khulood

doi:10.33916/qjae.2026.02452467

	The Contribution of Audit and Internal Control in Reducing the Asymmetry of Information on Administrative Decisions
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 28, Issue 2, July 2026, Pages 452-467 PDF (7.16 M)
Document Type: Research Paper
DOI: 10.33916/qjae.2026.02452467
Authors
HUSSEIN SAADOON DAHASH¹; AMMAR HUSSEIN CHCHAN¹; Hussein Abdul Amir Moahamed²; Khulood kareem ali¹
¹Wasit University
²Ministry of Education / General Directorate of Education in Najaf Al-Ashraf Governorate
Abstract
Information asymmetry among different management levels and between top management and other managers is one of the most significant factors affecting the quality of administrative decision making in organizations that leads to escalating risk to make erroneous decisions due to absence, distortion or heterogeneity of information. In this spirit, we analyze the role of internal audit and internal control systems as two restraints system on trustworthy information generation, information asymmetry reduction and transparency in the administrative environment. The study seeks to investigate the relationship between internal audit effectiveness and efficiency, the role of the system of internal control on one hand, and information asymmetry in administrative decision-making at another hand theoretically Induced, supported by relevant literature. Under the auspices of this theoretical reflection, the study emphasized that introducing an efficient and effective control and auditing system helps in enhancing information reliability, as well as improving the quality of administrative decisions made by the management, thereby lowering the risks resulting from opportunism and conflict of interest inside organizations.

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