التكامل بين عمل المدقق الداخلي و المدقق الخارجي للحد من الفساد المالي

دراسة تطبيقية في جامعة الموصل

الملخص

Financial corruption is a serious phenomenon and a global issue
that can be found all over the world, but its size and its forms and the
degree of its spread varies from state to state.
The growing manifestation of the problem of corruption today
requires a pause with the audit profession, whether the audit in qustion
was an internal audit or an external audit. Thus, the research seeks to
clarify the concept and forms of financial corruption and expound the
integration between the work of the internal auditor and external auditor
in order to reduce corruption through the study applied to the activities
and accounts of the presidency of the University of Mosul, during his
presentation of the research problem in the "lack of integration between
the work of the internal auditor and external auditor hich in turn leads to
lack of the possibility of reducing of the violations and abuses in the
activity of the university and the emergence of accounting errors as a
result of fraud, manipulation, and thus the spread of corruption and
serious material damage to public property".
One of the main conclusions of the research is the integration
between the work of the internal auditor and external auditor through a
system of internal control and audit program and the financial statements
by the reports prepared by both sides that contribute to the reduction of
corruption.