The research problem was represented by an apparent deficiency in limiting the spread of corruption in the local environment despite the multiplicity and diversity of the competent regulatory authorities and the techniques and mechanisms designed to combat, reduce, and diminish its effects. The main objective was to demonstrate the role of anti-corruption auditing as a tool for control the effectiveness of anti-corruption activities and procedures in limiting its spread in the local environment. To achieve the research objective, the descriptive analytical approach was followed to suit the nature of the research and a questionnaire form was designed and distributed to a sample of accountants and auditors working at the University of Fallujah and its affiliated colleges. The research adopted the random sample Method in distributing the questionnaire forms to the research community consisting of (50) individuals and the response rate was 84%. The research data was analyzed and its hypotheses were tested using the statistical analysis program (SPSS). The research concluded with a set of results, the most important of which is acceptance of the alternative hypothesis (H1). It states that a statistically significant relationship exists between adopting anti-corruption auditing as a tool for monitoring the effectiveness of anti-corruption activities and procedures and its role in reducing the spread of corruption in the local environment. The research also concluded that there is an urgent need to design independent anti-corruption monitoring tools that combine the development of technologies with monitoring the implementation of the national anti-corruption strategy. The researcher recommended the need to monitor the procedures for implementing the national anti-corruption strategy by adopting independent and impartial control tools that exercise the function of updating control procedures by keeping pace with contemporary developments in this field.

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Adopting Anti-corruption Auditing as a Tool to Control the Effectiveness of Anti-corruption Activities and Its Role in Reducing Its Spread - A Field Research at the University of Fallujah

  • Younis Ahmed Al-Mohammedi

摘要

The research problem was represented by an apparent deficiency in limiting the spread of corruption in the local environment despite the multiplicity and diversity of the competent regulatory authorities and the techniques and mechanisms designed to combat, reduce, and diminish its effects. The main objective was to demonstrate the role of anti-corruption auditing as a tool for control the effectiveness of anti-corruption activities and procedures in limiting its spread in the local environment. To achieve the research objective, the descriptive analytical approach was followed to suit the nature of the research and a questionnaire form was designed and distributed to a sample of accountants and auditors working at the University of Fallujah and its affiliated colleges. The research adopted the random sample Method in distributing the questionnaire forms to the research community consisting of (50) individuals and the response rate was 84%. The research data was analyzed and its hypotheses were tested using the statistical analysis program (SPSS). The research concluded with a set of results, the most important of which is acceptance of the alternative hypothesis (H1). It states that a statistically significant relationship exists between adopting anti-corruption auditing as a tool for monitoring the effectiveness of anti-corruption activities and procedures and its role in reducing the spread of corruption in the local environment. The research also concluded that there is an urgent need to design independent anti-corruption monitoring tools that combine the development of technologies with monitoring the implementation of the national anti-corruption strategy. The researcher recommended the need to monitor the procedures for implementing the national anti-corruption strategy by adopting independent and impartial control tools that exercise the function of updating control procedures by keeping pace with contemporary developments in this field.