The role of accounting and auditing in the reduction of financial and administrative corruption | ||
| مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة | ||
| Article 25, Volume 6, Issue 12, December 2014, Pages 529-541 PDF (573.37 K) | ||
| Authors | ||
| Abdul Wahid Ghazi al-Naimi; Sawsan Ahmed Saeed | ||
| Abstract | ||
| Although some believe that the accounting and auditing were the cause of the collapse of the recent financial result of corruption in the organization of accounting (major accounting firms and auditing world), but the accounting and auditing of the most important tools that are fighting corruption, especially when the lead role properly and in accordance with international standards and the basic requirements for each of them and sothrough accounting information systems and judicial accountability, as well as external audit and activation of the quality requirements for this type of audit, as well as through the system of internal control and internal audit. | ||
| Keywords | ||
| corruption; international standards | ||
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