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Part of a proposal to reduce the financial and administrative corruption by the Supreme Audit Institutions | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 11, 2018, Pages 222-244 | ||
| Author | ||
| dr.abas yehya al tememe | ||
| Abstract | ||
| Abstract The phenomenon of managerial and financial corruption became issue of concern by many of writers , researchers and organizations concerned with confronting it .The corruption has appeared in all countries and different forms of governments , but in unequal levels , and it's consequences is very dangerous , because it results in waste of resources and reduce the opportunities of growth , type of life and the credibility of governments . No doubt that managements of governmental units whether self-financed or central-financed , work in an environment full with challenges which may find new opportunities for corruption . The monitoring and supervision of this managements are considered very important issue to secure the integrity of this managements and the effective supervision requires external auditing , conducted by independent auditing institute . This research aims at shedding the light on the concept of the managerial and financial corruption , it,s reasons , consequences and the role of supreme audit institute in preventing or confronting it by setting a frame proposed for this purpose | ||
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