The impact of internal and external audit in the discovery of corruption


The administrative and financial corruption become a global phenomenon not only affecting the economic development of certain countries and international relations, but also affecting the world economy and policies in general because of destroying democracy and good governance. The administrative corruption is including various forms of abuse of economic, political, administrative and power result in the whole benefits go to the individual . Thus, harming the rights and legal benefits of the society as whole and for other individuals, so corruption has grown as one of the threats to development. The audit profession with its rules has the ability to detect the weaknesses and imbalances in the administrative procedures by using skills and approaches by the auditor. The study aims to find practical means can implemented in practice to detect and combat the phenomenon of corruption and financial and Prevention, through the upgrading of the role of the auditor in the implementation of audit procedures. The Audit One of the most essential things that provide some control over the performance, commitment and the protection of public funds and private and contribute actively in the fight against corruption and thus to prevent it and what he believes is the workflow better


impact, internal