The role of internal auditor reports in reducing financial corruption and rationalizing public spending in light of crises

Presented to

 The Council of the College of Administration and

 Economics – Karbala University It is part of the Requirements for the Degree of Master of science in Accounting

By

Abbas Murad Khnitel Al-Zubaidi

Supervised by

Prof. Dr. Asaad Muhammed Ali Wahab Al-Awad

Abstract:

         The research aims to track recent developments and trends in the field of internal auditing, whether in modern professional standards or in modern internal audit methods, and to show financial and administrative corruption and the role of international bodies and organizations in reducing it, in addition to that, a statement of the rationalization of spending in government units and how to manage crises and clarifies the role of reports Internal audit to reduce administrative and financial corruption.

The Tax Department in Al-Qadisiyah Governorate was chosen to be the research sample, where (150) questionnaires were distributed and (140) questionnaires were retrieved from them, (5) were neglected and (5) questionnaires were relied on (135) questionnaires subject to analysis. Proving the research hypotheses and after delving into the theoretical and practical aspects of the research from it, the research reached a set of conclusions, the most important of which are: the existence of a correlation relationship between internal audit procedures and the rationalization of capital expenditures and internal audit procedures and the rationalization of current expenditures, and it was found that there is a direct and moral relationship between them, as the coefficient reached Correlation (0.947) with a level of significance (P-Value = 0.000), which is less than the level of significance (α = 0.05) specified for the test). The research reached a set of recommendations, the most important of which are: The interest in the reports of the internal auditor in the economic unit is the first main line of defense to confront financial and administrative corruption and its role in rationalizing public spending in government units.