Sporting the role of internal control systems with social control to prevent administrative and financial corruption

Abstract

The internal control system includes a set of rules, policies and procedures implemented by themanagement of the organization to provide reasonable assurance for reliable financial reports, inorder to accomplish the operations efficiently and effectively, and to comply with applicable lawsand regulations. The research also addressed the financial and administrative corruption in conceptand the importance of the fight against corruption and methods of control.But if the internal control system, although its strength is unable to protect the organization'sresources in the Iraqi environment today for many reasons, but we are entitled to to ask can thesocial control to support the systems of internal control? What is the type of social control whichwe mean? What is the libertarian theory? what are the means and methods through which toachieve social control? The position of the Islamic religion and social control? How can civilsociety organizations to support the internal control systems to reduce the administrative andfinancial corruption, or at least minimize its effects? The research has reached a set of conclusionsand the most; The Social Control are required for all state departments, small or large, bearing inmind the many of the objectives it seeks to attain them.It also concluded a set of recommendations was in the forefront The adoption of electronicmanagement system by linking the various ministries and departments of the government bodiesto ensure better management and more effective through the governmental mail and deliveryspeed of access auditors transactions as quickly as possible.