Activation of the internal control systems to reduce the phenomenon of financial and administrative corruption in the service units (Analytical study of the theory) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 92, July 2018, Pages 167-181 | ||
| Authors | ||
| A. M. D. Faihaa Yahya Abdul Khaliq Bakua; a. M. Manhal Majid Ahmed | ||
| Abstract | ||
| Internal control systems represent an important means to reduce of financial and administrative corruption, and that these systems seek to achieve the following objectives in the various economic units and of the following: - - Checking the validity of accounting data and determine the degree of accuracy. - Increaseing the production efficiency of various operations. - Adherence to policy and administrative compliance. This research highlights the dangerous phenomenon, namely, (financial and administrative corruption) in terms of defining its concept, its forms, manifestations, causes, effects, ways to combat it. The research found a number of perhaps the most important results: 1 - the phenomenon of corruption is an old one that threatens many communities and states, as well as a serious global problem of wasting money and the collapse of plans for economic development and the spread of cases of non-equality, justice, equity and preference for self-interest on the public interest. 2 - The aspects of administrative corruption, administrative and functional deviations and irregularities. 3 - financial corruption is a collection of deviations in violation of financial rules and financial provisions. 4 - The effects of corruption of financial and administrative aspects are the following: A - foster a spirit of despair among the members of society. B - institutional instability. T - the distribution of income poor disproportionately. W - increase the cost of the investment projects, and how to allocate public spending, leading to the weakening of Alno and economic instability of the investment environment. | ||
| Keywords | ||
| Axis of administrative | ||
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