The Role of the Federal Internal Audit Board in Enhancing Performance Efficiency to Reduce Financial and Administrative Corruption

Abstract

This research aims to enhance the efficiency of the performance of internal control and auditing bodies by establishing the Federal Internal Control Council, which would reduce the phenomenon of financial and administrative corruption in government institutions. The descriptive (analytical) approach was relied upon in the applied aspect; as data related to the field study were collected, relying on two types of tools, the first is the questionnaire and the second is the available data on cases of administrative corruption discovered in government institutions, where indicators of descriptive statistics and inferential statistics were used; To analyze the results of the study and with the help of the statistical program (SPSS) as well as using the program (SmartPLS) to show the compatibility between the proposed study structures, it was concluded that the role played by internal audit in any service or profit-making facility constitutes an important axis in the work of that facility because it is considered the safety valve and the controller of the extent of the commitment of that economic unit to the instructions in force in its operational work and the extent of its commitment to accounting systems and financial reports, which will be reflected in the efficiency and effectiveness of that economic unit in standing against attempts to exploit its work in administrative and financial corruption operations, which is considered one of the dangerous factors that destroy the work of that facility internally and externally. The study recommends encouraging the provision of appropriate and fair wages that take into account the level of economic growth (the rush of salaries is a pretext for bribery, embezzlement and other economic crimes), and training must be sufficient to raise awareness of the risks of corruption associated with job performance, and training programs may refer to codes or behavioral standards in specific areas.